# Utah Code § 59-10-116: Tax on nonresident individual -- Calculation -- Exemption

> Utah · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_10_116

## Section

- **Citation:** Utah Code § 59-10-116
- **Heading:** Tax on nonresident individual -- Calculation -- Exemption
- **Jurisdiction:** Utah
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Utah Code / Title 59 / Chapter 59-10 / § 59-10-116

## Text

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

## Nearby sections

- [Utah Code § 59-10-103 § 59-10-103. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_10_103.md)
- [Utah Code § 59-10-103.1 § 59-10-103.1. Information to be contained on individual income tax returns or booklets.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_10_103.1.md)
- [Utah Code § 59-10-104 § 59-10-104. Tax basis -- Tax rate -- Exemption.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_10_104.md)
- [Utah Code § 59-10-104.1 § 59-10-104.1. Exemption from taxation.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_10_104.1.md)
- [Utah Code § 59-10-110 § 59-10-110. Disallowance of federal tax credits.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_10_110.md)
- [Utah Code § 59-10-114 § 59-10-114. Additions to and subtractions from adjusted gross income of an individual.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_10_114.md)
- [Utah Code § 59-10-115 § 59-10-115. Adjustments to adjusted gross income.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_10_115.md)
- [Utah Code § 59-10-116 § 59-10-116. Tax on nonresident individual -- Calculation -- Exemption.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_10_116.md)
- [Utah Code § 59-10-116.1 § 59-10-116.1. Exemption for out-of-state employee.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_10_116.1.md)
- [Utah Code § 59-10-117 § 59-10-117. State taxable income derived from Utah sources.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_10_117.md)
- [Utah Code § 59-10-117.5 § 59-10-117.5. Nonresident individual wage exemption.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_10_117.5.md)
- [Utah Code § 59-10-118 § 59-10-118. Division of income for tax purposes.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_10_118.md)
- [Utah Code § 59-10-119 § 59-10-119. Returns by husband and wife if husband or wife is a nonresident.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_10_119.md)
- [Utah Code § 59-10-120 § 59-10-120. Change of status as resident or nonresident.](https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_10_120.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_UT_T59_S59_10_116. Check the current official text before relying on it. Not legal advice.