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

Full text of Utah Utah Code § 59-10-116.1 — Exemption for out-of-state employee., with citation guidance and answers to common questions.

§ 59-10-116.1. Exemption for out-of-state employee.

Effective 5/13/2014
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.


Enacted by Chapter 376, 2014 General Session

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

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Frequently Asked Questions About Utah § 59-10-116.1

What does Utah Code § 59-10-116.1 cover?

Section 59-10-116.1 ("Exemption for out-of-state employee.") 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 § 59-10-116.1?

A common citation format is "Utah Code § 59-10-116.1" (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 § 59-10-116.1 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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