Wages are reportable to Utah if the following apply:
The service is performed in this state.
Service is considered to be Utah employment if it is performed entirely within
Utah. The service is also considered to be Utah employment if performed both
inside and outside of Utah, but the service outside of Utah is incidental to
the service in Utah.
The service is not localized in any state.
If the service is not localized in any state but some of the service is
performed by the employee in Utah, the entire service is covered in Utah if
one of the following conditions apply:
The employee’s "base of operations" is in
Utah.
The employee has no base of operations in Utah but is
controlled and directed from basic authority which exists in Utah and the
employee does some work in Utah.
The employee’s residence is in Utah and a or b above
do not apply; or
If a, b, or c do not apply, the employer may elect the
state where the employee is covered by making the election under provisions
for reciprocal coverage (Section 35A-4-106 of the Act).
The service is performed by an employee of state, county,
or city government. Individuals employed by the State of Utah or its
instrumentality; they cannot be reported under an unemployment account
established in another state, because that state lacks jurisdiction over the
State of Utah.