1. (1) Except as provided in Subsection (2), a tax is imposed on a nonresident individual in an amount equal to the product of the:

   1. (a) nonresident individual's state taxable income; and
   2. (b) percentage listed in Subsection 59-10-104(2).

2. (2) This section does not apply to a nonresident individual:

   1. (a) exempt from taxation under Section 59-10-104.1; or
   2. (b) whose only state source income is wages that are excluded in accordance with Section 59-10-117.5.

Amended by Chapter 252, 2022 General Session