You or your spouse has a Utah driver's license. All income received during the period of residency is taxable in Utah, regardless of where that income is earned, unless specifically exempted.Your domicile is the location of your permanent home. If you or your spouse are enrolled as a resident student at a Utah State higher education institution then you are domiciled in Utah. Domicile -- Temporary absence from state. (1). A Utah voter registration or primary residence property tax exemption automatically created Utah income tax domicile, with no rebuttal allowed. The resources listed here describe the various ways in which you may be eligible for in-state (resident) tuition under the provisions of Utah state law. Utah defines a resident as a person who is domiciled in Utah for any period of time during a taxable year only for the duration of that period. (b) To create a new domicile an individual shall: (i) abandon the old domicile; and (ii) be able to prove that a new domicile has been established.