Utah Code

Utah Code § 59-7-311 (2026)

Method of apportionment of business income

✓ current as of May 2026

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For a taxable year, a taxpayer shall apportion all business income to this state by multiplying the business income by a fraction calculated as provided in this section.

Subject to the other provisions of this part, a sales factor weighted taxpayer shall calculate the fraction for apportioning business income to this state using a fraction where:

the numerator of the fraction is the sales factor as calculated under Section 59-7-317; and

the denominator of the fraction is one.

Subject to the other provisions of this part, an optional apportionment taxpayer that is not a phased-in sales factor weighted taxpayer shall calculate the fraction for apportioning business income to this state using one of the following fractions:

the fraction described in Subsection (4); or

the fraction where:

the numerator of the fraction is the sum of:

the property factor as calculated under Section 59-7-312;

the payroll factor as calculated under Section 59-7-315; and

the sales factor as calculated under Section 59-7-317; and

the denominator of the fraction is three.

Subject to other provisions of this part, a phased-in sales factor weighted taxpayer shall calculate the fraction for apportioning business income to this state as provided in Subsections (4)(b) through (d).

For the taxable year that begins on or after January 1, 2019, but begins on or before December 31, 2019:

the numerator of the fraction is the sum of:

the property factor as calculated under Section 59-7-312;

the payroll factor as calculated under Section 59-7-315; and

the sales factor as calculated under Subsection (4)(e)(i); and

the denominator of the fraction is six.

For the taxable year that begins on or after January 1, 2020, but begins on or before December 31, 2020:

the numerator of the fraction is the sum of:

the property factor as calculated under Section 59-7-312;

the payroll factor as calculated under Section 59-7-315; and

the sales factor as calculated under Subsection (4)(e)(ii); and

the denominator of the fraction is 10.

For a taxable year that begins on or after January 1, 2021, a phased-in sales factor weighted taxpayer shall calculate the fraction as described in Subsection (2).

For the taxable year that begins on or after January 1, 2019, but begins on or before December 31, 2019, the sales factor shall be:

calculated as described in Section 59-7-317; and

multiplied by four.

For the taxable year that begins on or after January 1, 2020, but begins on or before December 31, 2020, the sales factor shall be:

calculated as described in Section 59-7-317; and

multiplied by eight.

The taxpayer shall determine the method for calculating the fraction for apportioning business income to this state under this section on or before the due date for filing the taxpayer's return under this chapter for the taxable year, including extensions.

The method described in Subsection (5)(a) is in effect for the taxable year.

In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules providing procedures for a taxpayer to make the election required by Subsection (3).

Notes of Decisions

Cited in 5 cases, 1994–2019 · leading case: Gen. Dynamics Corp. v. Sharp, 919 S.W.2d 861 (Tex. App. 1996).

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Gen. Dynamics Corp. v. Sharp, 919 S.W.2d 861 (Tex. App. 1996). “§ 7401 (1990); R.I.Gen.Laws §§ 44-11-14, 44-11-15 (1988); S.”

Steiner v. Tax Comm'n, 2019 UT 47 (Utah 2019). “UTAH CODE § 59-7-311. Only the proportion of income attributable to Utah is then taxed by Utah.”

Hercules Inc. v. Utah State Tax Comm'n, Auditing Div., 877 P.2d 133 (Utah 1994). · cites it 2× “Utah Code Ann. § 59-7-311 ; see William J.”

Steiner Corp. v. Auditing Div. of the Utah State Tax Comm'n, 1999 UT 53 (Utah 1999). “§ 59-7-311. Conversely, when losses occur, such a corporation may deduct from its income the entire amount of a nonbusiness loss and a portion of a business loss.”

Gen. Dynamics Corp. v. John Sharp, Comptroller of Pub. Accounts of the State of Texas Martha Whitehead, Successor in Off. to Kay Bailey Hutchison, Treasurer of the State of Texas & Dan Morales, Attorney Gen. of the State of Texas (Tex. App. 1996). “§§ 67-4-809 , 67-4-810, 67-4-811 (1994); Utah Code Ann. § 59-7-311 (1992); Vt. Code Ann.”

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