(1) As used in this section:
(a) "Day" means any period of time during a calendar day that an individual is present in the state, unless the presence is solely for transportation through the state.
(b) "Wages" means income that:
(i) is received by an individual for employment duties performed inside this state; and
(ii) would be subject to withholding in accordance with Section 59-10-402 without regard to Subsection 59-10-402(5)(a).
(2) A nonresident individual's wages may not be considered income derived from Utah sources if:
(a) the nonresident individual has no other income from sources within this state for the taxable year in which the nonresident individual receives the wages;
(b) the nonresident individual is present in this state to perform employment duties for 20 or fewer days during the tax year; and
(c) the nonresident individual's state of residence:
(i) provides a substantially similar exclusion; or
(ii) does not impose a state individual income tax.
(3) This section does not apply to wages received by:
(a) an individual who is a professional athlete or a member of a professional athletic team;
(b) an individual who is a professional entertainer and who performs services in the professional performing arts;
(c) an individual of prominence who performs services for wages on a per-event basis;
(d) an individual who performs construction services to improve real property, predominantly on a construction site, as a laborer;
(e) an individual who is a key employee, without regard to ownership or the existence of a benefit plan, for the year immediately preceding the current tax year pursuant to Subsection 416(i), Internal Revenue Code; or
(f) an individual who is an employee of a non-corporate employer, and who would be a key employee without regard to ownership or the existence of a benefit plan, for the year immediately preceding the current tax year pursuant to Subsection 416(i), Internal Revenue Code, if:
(i) the term "employee" were substituted for the term "officer"; and
(ii) the individual is one of the non-corporate employer's 50 highest paid employees without regard to whether the individual is an officer.