Utah Code » Title 59, Chapter 7 — Corporate Franchise and Income Taxes; part 59-7-1 — Corporate Tax Generally
Utah Code

Utah Code § 59-7-104 (2026)

Tax -- Minimum tax

✓ current as of May 2026
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Each domestic and foreign corporation, except a corporation that is exempt under Section 59-7-102, shall pay an annual tax to the state based on the corporation's Utah taxable income for the taxable year for the privilege of exercising the corporation's corporate franchise or for the privilege of doing business in the state.
The tax shall be 4.45% of a corporation's Utah taxable income.
The minimum tax a corporation shall pay under this chapter is $100.
Notes of Decisions
Cited in 2 cases, 2001–2008 · leading case: Mandell v. Auditing Div. of Utah State Tax Comm'n, 2008 UT 34 (Utah 2008).
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Mandell v. Auditing Div. of Utah State Tax Comm'n, 2008 UT 34 (Utah 2008). “§ 59-7-104(1). Consistent with this principle, the state of Utah possesses the authority to tax nonresidents for the portion of their income derived from Utah sources.”
Pauley v. Virginia Dep't of Taxation, 55 Va. Cir. 215 (Richmond County Cir. Ct. 2001). · cites it 2× “Tax Law § 209 and Utah Code Ann. § 59-7-104 . Tennessee calls its tax *217 an excise tax and it, too, is imposed upon either doing business in the state or exercising the corporate franchise.”
— Utah Code § 59-7-104(1) — 1 case
Mandell v. Auditing Div. of Utah State Tax Comm'n, 2008 UT 34 (Utah 2008). “§ 59-7-104(1). Consistent with this principle, the state of Utah possesses the authority to tax nonresidents for the portion of their income derived from Utah sources.”
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