Utah Code § 59-10-116 — Tax on nonresident individual -- Calculation -- Exemption

(1)
Except as provided in Subsection (2), a tax is imposed on a nonresident individual in an amount equal to the product of the:
(a)
nonresident individual's state taxable income; and
(b)
percentage listed in Subsection 59-10-104(2).
(2)
This section does not apply to a nonresident individual:
(a)
exempt from taxation under Section 59-10-104.1; or
(b)
whose only state source income is wages that are excluded in accordance with Section 59-10-117.5.