Money and other benefits, other than salary, received by a driver in a ride-sharing arrangement does not constitute income for the purpose of computing gross income under Title 59, Chapter 10, Individual Income Tax Act.
Utah Code § 72-12-107
Benefits of ride-sharing driver not taxable income
Renumbered and Amended by Chapter 270, 1998 General Session
Official source: Utah State Legislature. Reproduced from public-domain Utah statutes; confirm against the official source for the current text. Not legal advice.