Utah Code § 59-10-117.5 — Nonresident individual wage exemption

(1)
As used in this section:
(a)
"Day" means any period of time during a calendar day that an individual is present in the state, unless the presence is solely for transportation through the state.
(b)
"Wages" means income that:
(i)
is received by an individual for employment duties performed inside this state; and
(ii)
would be subject to withholding in accordance with Section 59-10-402 without regard to Subsection 59-10-402(5)(a).
(2)
A nonresident individual's wages may not be considered income derived from Utah sources if:
(a)
the nonresident individual has no other income from sources within this state for the taxable year in which the nonresident individual receives the wages;
(b)
the nonresident individual is present in this state to perform employment duties for 20 or fewer days during the tax year; and
(c)
the nonresident individual's state of residence:
(i)
provides a substantially similar exclusion; or
(ii)
does not impose a state individual income tax.
(3)
This section does not apply to wages received by:
(a)
an individual who is a professional athlete or a member of a professional athletic team;
(b)
an individual who is a professional entertainer and who performs services in the professional performing arts;
(c)
an individual of prominence who performs services for wages on a per-event basis;
(d)
an individual who performs construction services to improve real property, predominantly on a construction site, as a laborer;
(e)
an individual who is a key employee, without regard to ownership or the existence of a benefit plan, for the year immediately preceding the current tax year pursuant to Subsection 416(i), Internal Revenue Code; or
(f)
an individual who is an employee of a non-corporate employer, and who would be a key employee without regard to ownership or the existence of a benefit plan, for the year immediately preceding the current tax year pursuant to Subsection 416(i), Internal Revenue Code, if:
(i)
the term "employee" were substituted for the term "officer"; and
(ii)
the individual is one of the non-corporate employer's 50 highest paid employees without regard to whether the individual is an officer.