59-10-116. Tax on nonresident individual -- Calculation -- Exemption.
(1) Except as provided in Subsection, a tax is imposed on a nonresident individual in an amount equal to the product of the: (2) nonresident individual's state taxable income; and percentage listed in Subsection. 59-10-104(2)
(2) This section does not apply to a nonresident individual: exempt from taxation under Section; or 59-10-104.1 whose only state source income is wages that are excluded in accordance with Section. 59-10-117.5