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Utah Code — Title 59 (Revenue and Taxation)

Utah Code § 59-7-316

Determination of compensation for inclusion in payroll factor

Official textle.utah.gov

# (1)

Compensation is paid in this state if:

# (a)

the individual's service is performed entirely within the state;

# (b)

the individual's service is performed both within and without the state, but the service performed without the state is incidental to the individual's service within the state; or

# (c)

some of the service is performed in the state and:

(i) the base of operations or, if there is no base of operations, the place from which the service is directed or controlled is in the state; or

(ii) the base of operations or the place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual's residence is in this state.

# (2)

Whether compensation paid by an airline is paid in this state is determined as provided in this section, subject to the calculation required by Subsection 59-7-315(2).

Last amended: Amended by Chapter 283, 2008 General Session

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In this chapter (40 sections)
  1. 59-7-201 · Tax -- Minimum tax
  2. 59-7-203 · Computation of Utah taxable income
  3. 59-7-204 · Income attributed to sources within the state
  4. 59-7-205 · Applicability of Parts 5 and 6 of chapter
  5. 59-7-206 · Offsets against tax
  6. 59-7-207 · Corporations becoming subject to tax -- Assessment under…
  7. 59-7-208 · Provisions followed for purposes of tax collected
  8. 59-7-302 · Definitions -- Determination of taxpayer status
  9. 59-7-303 · Apportionable income
  10. 59-7-305 · When taxable in another state
  11. 59-7-306 · Allocation of certain nonbusiness income
  12. 59-7-307 · Allocation of rents and royalties
  13. 59-7-308 · Allocation of capital gains and losses
  14. 59-7-309 · Allocation of interest and dividends
  15. 59-7-310 · Allocation of patent and copyright royalties
  16. 59-7-311 · Method of apportionment of business income
  17. 59-7-312 · Property factor for apportionment of business income --…
  18. 59-7-313 · Valuation of property for inclusion in property factor
  19. 59-7-314 · Averaging property values for inclusion in property factors
  20. 59-7-315 · Payroll factor for apportionment of business income --…
  21. 59-7-316 · Determination of compensation for inclusion in payroll factor
  22. 59-7-317 · Sales factor for apportionment of business income --…
  23. 59-7-318 · Sales of tangible personal property
  24. 59-7-319 · Circumstances under which a receipt, rent, royalty, or sale…
  25. 59-7-320 · Equitable adjustment of standard allocation or apportionment
  26. 59-7-321 · Construction
  27. 59-7-401 · Determining threshold level of business activity for…
  28. 59-7-402 · Water's edge combined report
  29. 59-7-403 · Worldwide combined report
  30. 59-7-404 · Calculation of unadjusted income for combined reporting
  31. 59-7-404.5 · Adjustment to apportionment factors for corporations in a…
  32. 59-7-405 · Commission empowered to make rules
  33. 59-7-501 · Accounting periods -- Methods of accounting
  34. 59-7-502 · Change of taxable year or accounting period
  35. 59-7-503 · Return where period changed
  36. 59-7-504 · Estimated tax payments -- Penalty -- Waiver
  37. 59-7-505 · Returns required -- When due -- Extension of time --…
  38. 59-7-507 · Payment of tax
  39. 59-7-508 · Audit of returns
  40. 59-7-509 · Failure to file return -- Penalty
Full table of contents →