| (1) |
As used in this section:
Terms Used In Utah Code 59-10-116.1- Employee: means the same as that term is defined in Section 59-10-401. See Utah Code 59-10-103
- Pass-through entity: means the same as that term is defined in Section 59-10-1402. See Utah Code 59-10-103
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
- Taxpayer: means any of the following that has income subject in whole or part to the tax imposed by this chapter:
| (ii) | an estate, a trust, or a beneficiary of an estate or a trust that is not a pass-through entity or a pass-through entity taxpayer; |
| (iii) | a pass-through entity; or |
| (b) |
“Disaster period” is as defined in Section 53-2a-1202. |
| (c) |
“Out-of-state business” is as defined in Section 53-2a-1202. |
| (d) |
“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:
| (a) |
from an out-of-state business; |
| (b) |
during a disaster period; and |
| (c) |
as a result of the out-of-state business responding to a declared state disaster or emergency. |
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Enacted by Chapter 376, 2014 General Session
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