Tax & Accounting Blog

Utah Tax Exemptions for Disaster Relief Workers

Blog, ONESOURCE Property Tax April 11, 2014

Legislation signed April 1, 2014, by Utah Governor Gary Herbert, provides an exemption for businesses and employees that enter the state during a declared disaster or emergency to conduct work related to the disaster or emergency.

  • The exemption from income, property and sales and use taxes is effective for tax years beginning on or after 01/01/2014.
  • Qualifying businesses must notify the Division of Occupational and Professional Licensing in a statement that it is in the state for purposes of responding to the disaster or emergency.
  • Any out-of-state business or out-of-state employee that remains in the state after the disaster period is subject to the state’s normal standards for establishing presence or residency, or doing business in the state.