59-10-117.5. Nonresident individual wage exemption.
(1) As used in this section: "Day" means any period of time during a calendar day that an individual is present in the state, unless the presence is solely for transportation through the state. "Wages" means income that: is received by an individual for employment duties performed inside this state; and would be subject to withholding in accordance with Sectionwithout regard to Subsection. 59-10-402 59-10-402(5)(a)
(2) A nonresident individual's wages may not be considered income derived from Utah sources if: the nonresident individual has no other income from sources within this state for the taxable year in which the nonresident individual receives the wages; the nonresident individual is present in this state to perform employment duties for 20 or fewer days during the tax year; and the nonresident individual's state of residence: provides a substantially similar exclusion; or does not impose a state individual income tax.
(3) This section does not apply to wages received by: an individual who is a professional athlete or a member of a professional athletic team; an individual who is a professional entertainer and who performs services in the professional performing arts; an individual of prominence who performs services for wages on a per-event basis; an individual who performs construction services to improve real property, predominantly on a construction site, as a laborer; an individual who is a key employee, without regard to ownership or the existence of a benefit plan, for the year immediately preceding the current tax year pursuant to Subsection 416(i), Internal Revenue Code; or an individual who is an employee of a non-corporate employer, and who would be a key employee without regard to ownership or the existence of a benefit plan, for the year immediately preceding the current tax year pursuant to Subsection 416(i), Internal Revenue Code, if: the term "employee" were substituted for the term "officer"; and the individual is one of the non-corporate employer's 50 highest paid employees without regard to whether the individual is an officer.