59-7-315 - Payroll factor for apportionment of business income -- Compensation of flight personnel by an airline.
59-7-315. Payroll factor for apportionment of business income -- Compensation offlight personnel by an airline.
(1) Except as provided in Subsection (2), the payroll factor is a fraction, the numerator ofwhich is the total amount paid in this state during the tax period by the taxpayer forcompensation, and the denominator of which is the total compensation paid everywhere duringthe tax period.
(2) The total amount paid in this state during the tax period by an airline forcompensation attributable to the compensation of flight personnel for purposes of the numeratorof the fraction described in Subsection (1) shall be calculated for each aircraft type bydetermining the product of:
(a) the total amount paid during the tax period by the airline to flight personnel forcompensation for the aircraft type; and
(b) a fraction, the numerator of which is the Utah revenue ton miles for the aircraft typeand the denominator of which is the airline revenue ton miles for the aircraft type.
Amended by Chapter 283, 2008 General Session