All employers must withhold from wages paid employees performing services in Utah and Utah residents working outside Utah. Mineral producers must withhold from payments resulting from the production of minerals in Utah. Any employer who does business in Utah 60 days or less during a calendar year, may be exempt from the withholding requirements. The employer must receive advanced approval from the Tax Commission.
Approval certifies 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. Exempt Wages 1. Newspaper carriers under age 18 delivering to customers. Newspaper and magazine vendors buying at fixed prices and retaining excess from sales to customers.