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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-7-310

Allocation of patent and copyright royalties

Official textle.utah.gov

# (1)

To the extent they constitute nonbusiness income, patent and copyright royalties are allocable to this state:

# (a)

if and to the extent that the patent or copyright is utilized by the payer in this state; or

# (b)

if and to the extent that the patent or copyright is utilized by the payer in a state in which the taxpayer is not taxable and the taxpayer's commercial domicile is in this state.

# (2)

A patent is utilized in a state to the extent that it is employed in production, fabrication, manufacturing, or other processing in the state or to the extent that a patented product is produced in the state. If the basis of receipts from patent royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the patent is utilized in the state in which the taxpayer's commercial domicile is located.

# (3)

A copyright is utilized in a state to the extent that printing or other publication originates in the state. If the basis of receipts from copyright royalties does not permit allocation to states or if the accounting procedures do not reflect states of utilization, the copyright is utilized in the state in which the taxpayer's commercial domicile is located.

Last amended: Amended by Chapter 83, 1994 General Session

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In this chapter (40 sections)
  1. 59-7-115 · Section 336(e), Internal Revenue Code -- Elections
  2. 59-7-116 · Taxation of regulated investment companies
  3. 59-7-116.5 · Real estate investment trusts
  4. 59-7-117 · Equitable adjustments
  5. 59-7-118 · Section 965, Internal Revenue Code -- Installment payments
  6. 59-7-159 · Review of credits allowed under this chapter
  7. 59-7-201 · Tax -- Minimum tax
  8. 59-7-203 · Computation of Utah taxable income
  9. 59-7-204 · Income attributed to sources within the state
  10. 59-7-205 · Applicability of Parts 5 and 6 of chapter
  11. 59-7-206 · Offsets against tax
  12. 59-7-207 · Corporations becoming subject to tax -- Assessment under…
  13. 59-7-208 · Provisions followed for purposes of tax collected
  14. 59-7-302 · Definitions -- Determination of taxpayer status
  15. 59-7-303 · Apportionable income
  16. 59-7-305 · When taxable in another state
  17. 59-7-306 · Allocation of certain nonbusiness income
  18. 59-7-307 · Allocation of rents and royalties
  19. 59-7-308 · Allocation of capital gains and losses
  20. 59-7-309 · Allocation of interest and dividends
  21. 59-7-310 · Allocation of patent and copyright royalties
  22. 59-7-311 · Method of apportionment of business income
  23. 59-7-312 · Property factor for apportionment of business income --…
  24. 59-7-313 · Valuation of property for inclusion in property factor
  25. 59-7-314 · Averaging property values for inclusion in property factors
  26. 59-7-315 · Payroll factor for apportionment of business income --…
  27. 59-7-316 · Determination of compensation for inclusion in payroll factor
  28. 59-7-317 · Sales factor for apportionment of business income --…
  29. 59-7-318 · Sales of tangible personal property
  30. 59-7-319 · Circumstances under which a receipt, rent, royalty, or sale…
  31. 59-7-320 · Equitable adjustment of standard allocation or apportionment
  32. 59-7-321 · Construction
  33. 59-7-401 · Determining threshold level of business activity for…
  34. 59-7-402 · Water's edge combined report
  35. 59-7-403 · Worldwide combined report
  36. 59-7-404 · Calculation of unadjusted income for combined reporting
  37. 59-7-404.5 · Adjustment to apportionment factors for corporations in a…
  38. 59-7-405 · Commission empowered to make rules
  39. 59-7-501 · Accounting periods -- Methods of accounting
  40. 59-7-502 · Change of taxable year or accounting period
Full table of contents →