Utah Code § 59-10-116.1 — Exemption for out-of-state employee

(1)
As used in this section:
(a)
"Declared state disaster or emergency" is as defined in Section 53-2a-1202.
(b)
"Disaster period" is as defined in Section 53-2a-1202.
(c)
"Out-of-state business" is as defined in Section 53-2a-1202.
(d)
"Out-of-state employee" is as defined in Section 53-2a-1202.
(2)
An out-of-state employee, including a pass-through entity taxpayer who is an out-of-state employee, is exempt from a tax under this chapter for income earned or passed through:
(a)
from an out-of-state business;
(b)
during a disaster period; and
(c)
as a result of the out-of-state business responding to a declared state disaster or emergency.