Section 59-10-116.1 - Exemption for out-of-state employee(1) As used in this section:(a) "Declared state disaster or emergency" is as defined in Section 53-2a-1202.(b) "Disaster period" is as defined in Section 53-2a-1202.(c) "Out-of-state business" is as defined in Section 53-2a-1202.(d) "Out-of-state employee" is as defined in Section 53-2a-1202.(2) An out-of-state employee, including a pass-through entity taxpayer who is an out-of-state employee, is exempt from a tax under this chapter for income earned or passed through:(a) from an out-of-state business;(b) during a disaster period; and(c) as a result of the out-of-state business responding to a declared state disaster or emergency.Added by Chapter 376, 2014 General Session ,§ 8, eff. 5/13/2014.