Utah Governor Signs Law Addressing Income Tax Liability, Withholding Requirements for Nonresident Individuals

The Utah Governor March 23 signed a law addressing the tax liability and withholding requirements for nonresident individuals earning wages in the state, for individual income and trust income tax purposes. The law includes measures: 1) creating a tax exemption for nonresident individuals if they work in the state for 20 or fewer days during a taxable year, and providing the circumstances to qualify for the exemption; 2) modifying an employer’s withholding obligations for a nonresident individual whose wages are income tax exempt; and 3) making technical changes. The law takes effect for a taxable year beginning on or after ...