1/1/2023Amended by Chapter 252, 2022 General Session2022Tax on nonresident individual -- Calculation -- Exemption. Except as provided in Subsection (2), a tax is imposed on a nonresident individual in an amount equal to the product of the: nonresident individual's state taxable income; and percentage listed in Subsection 59-10-104(2). This section does not apply to a nonresident individual: exempt from taxation under Section 59-10-104.1; or whose only state source income is wages that are excluded in accordance with Section 59-10-117.5.