Employers must withhold Utah income tax on wages paid to any employee for any work done in Utah, and to Utah resident employees for work done outside the state (employers may reduce the Utah tax by any tax withheld by the other state).
Employers are to determine the amount to withhold based on the employee’s federal W-4 form and the Utah income tax withholding schedules or tables.
Any employer that does business in Utah 60 days or less during a calendar year may be exempt from the withholding requirements. The employer must receive advance approval from the Tax Commission certifying that the employer is exempt. Thereafter, if the employer does business exceeding 60 days, the employer is liable for all taxes due during the period of exemption. An additional 30-day exemption may be granted if good cause is shown.