Utah § 59-10-104.1 - Exemption from taxation.

Full text of Utah Utah Code § 59-10-104.1 — Exemption from taxation., with citation guidance and answers to common questions.

§ 59-10-104.1. Exemption from taxation.

Effective 1/1/2026
59-10-104.1.  Exemption from taxation.
(1)For purposes of this section:
(a)"Modified adjusted gross income" means the amount calculated by:
(i)adding the individual's adjusted gross income on the individual's federal individual income tax return for the taxable year and any additions required by Section 59-10-114 for the taxable year; and
(ii)subtracting from the amount calculated in accordance with Subsection (1)(a)(i), any subtractions required by Section 59-10-114 for the taxable year.
(b)"Personal exemptions" means the total exemption amount an individual is allowed to claim for the taxable year under Section 151, Internal Revenue Code, for:
(i)the individual;
(ii)the individual's spouse; and
(iii)the individual's dependents.
(c)"Standard deduction":
(i)means the standard deduction an individual is allowed to claim for the taxable year under Section 63, Internal Revenue Code; and
(ii)notwithstanding Subsection (1)(c)(i), does not include an additional amount allowed under Section 63(f), Internal Revenue Code, for an individual or an individual's spouse who is:
(A)blind; or
(B)65 years of age or older.
(2)An individual is exempt from a tax imposed by Section 59-10-104 or 59-10-116 if the individual's modified adjusted gross income is less than or equal to the sum of the individual's:
(a)personal exemptions for that taxable year; and
(b)standard deduction for that taxable year.


Amended by Chapter 182, 2025 General Session

Source: official Utah text · Last verified 2026-08-27

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Frequently Asked Questions About Utah § 59-10-104.1

What does Utah Code § 59-10-104.1 cover?

Section 59-10-104.1 ("Exemption from taxation.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 59-10-104.1?

A common citation format is "Utah Code § 59-10-104.1" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 59-10-104.1 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

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