Utah § 59-7-311 - Method of apportionment of business income.
Full text of Utah Utah Code § 59-7-311 — Method of apportionment of business income., with citation guidance and answers to common questions.
§ 59-7-311. Method of apportionment of business income.
Effective 1/1/2019 59-7-311.
Method of apportionment of business income.
(1)
For a taxable year, a taxpayer shall apportion all business income to this state by multiplying the business income by a fraction calculated as provided in this section.
(2)
Subject to the other provisions of this part, a sales factor weighted taxpayer shall calculate the fraction for apportioning business income to this state using a fraction where:
(a)
the numerator of the fraction is the sales factor as calculated under Section 59-7-317; and
(b)
the denominator of the fraction is one.
(3)
Subject to the other provisions of this part, an optional apportionment taxpayer that is not a phased-in sales factor weighted taxpayer shall calculate the fraction for apportioning business income to this state using one of the following fractions:
the property factor as calculated under Section 59-7-312;
(B)
the payroll factor as calculated under Section 59-7-315; and
(C)
the sales factor as calculated under Section 59-7-317; and
(ii)
the denominator of the fraction is three.
(4)
(a)
Subject to other provisions of this part, a phased-in sales factor weighted taxpayer shall calculate the fraction for apportioning business income to this state as provided in Subsections (4)(b) through (d).
(b)
For the taxable year that begins on or after January 1, 2019, but begins on or before December 31, 2019:
(i)
the numerator of the fraction is the sum of:
(A)
the property factor as calculated under Section 59-7-312;
(B)
the payroll factor as calculated under Section 59-7-315; and
(C)
the sales factor as calculated under Subsection (4)(e)(i); and
(ii)
the denominator of the fraction is six.
(c)
For the taxable year that begins on or after January 1, 2020, but begins on or before December 31, 2020:
(i)
the numerator of the fraction is the sum of:
(A)
the property factor as calculated under Section 59-7-312;
(B)
the payroll factor as calculated under Section 59-7-315; and
(C)
the sales factor as calculated under Subsection (4)(e)(ii); and
(ii)
the denominator of the fraction is 10.
(d)
For a taxable year that begins on or after January 1, 2021, a phased-in sales factor weighted taxpayer shall calculate the fraction as described in Subsection (2).
(e)
(i)
For the taxable year that begins on or after January 1, 2019, but begins on or before December 31, 2019, the sales factor shall be:
The taxpayer shall determine the method for calculating the fraction for apportioning business income to this state under this section on or before the due date for filing the taxpayer's return under this chapter for the taxable year, including extensions.
(b)
The method described in Subsection (5)(a) is in effect for the taxable year.
Section 59-7-311 ("Method of apportionment of business income.") 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 § 59-7-311?
A common citation format is "Utah Code § 59-7-311" (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 § 59-7-311 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.
