Utah § 59-7-315 - Payroll factor for apportionment of business income -- Compensation of flight personnel by an airline.

Full text of Utah Utah Code § 59-7-315 — Payroll factor for apportionment of business income -- Compensation of flight personnel by an airline., with citation guidance and answers to common questions.

§ 59-7-315. Payroll factor for apportionment of business income -- Compensation of flight personnel by an airline.

Effective 1/1/2019
59-7-315. Payroll factor for apportionment of business income -- Compensation of flight personnel by an airline.

(1)

Except as provided in Subsections (2) and (3), the payroll factor is a fraction:

(a)	the numerator of which is the total amount paid in this state during the tax period by the taxpayer for compensation; and

(b)	the denominator of which is the total compensation paid everywhere during the tax period.

(2)

The total amount paid in this state during the tax period by an airline for compensation attributable to the compensation of flight personnel for purposes of the numerator of the fraction described in Subsection (1) shall be calculated for each aircraft type by multiplying:

(a)	the total amount paid during the tax period by the airline to flight personnel for compensation for the aircraft type; and

(b)

a fraction:

(i)	the numerator of which is the Utah revenue ton miles for the aircraft type; and

(ii)	the denominator of which is the airline revenue ton miles for the aircraft type.

(3)

(a)

For purposes of Subsection 59-7-302(3)(b)(i)(B) and subject to Subsection (3)(b), the payroll factor is a fraction:

(i)	the numerator of which is the amount of the payroll in this state that is attributable to economic activities that are classified in an excluded NAICS code; and

(ii)	the denominator of which is the total amount of the payroll in this state.

(b)

A taxpayer engaged in economic activities that are classified in an excluded NAICS code shall exclude an individual's payroll from the calculation of the payroll factor fraction described in Subsection (3)(a) if the individual's payroll may be attributed:

(i)	to economic activities in both excluded NAICS codes and NAICS codes that are not excluded NAICS codes; or

(ii)	to providing management, information technology, finance, accounting, legal, or human resource services.

Amended by Chapter 456, 2018 General Session
Amended by Chapter 471, 2018 General Session

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

Frequently Asked Questions About Utah § 59-7-315

What does Utah Code § 59-7-315 cover?

Section 59-7-315 ("Payroll factor for apportionment of business income -- Compensation of flight personnel by an airline.") 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 § 59-7-315?

A common citation format is "Utah Code § 59-7-315" (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 § 59-7-315 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

Official text of § 59-7-315 at the Utah source

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.