59-10-116.1. Exemption for out-of-state employee.
(1) As used in this section: "Declared state disaster or emergency" is as defined in Section. 53-2a-1202 "Disaster period" is as defined in Section. 53-2a-1202 "Out-of-state business" is as defined in Section. 53-2a-1202 "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: from an out-of-state business; during a disaster period; and as a result of the out-of-state business responding to a declared state disaster or emergency.