What are nonexempted professions for Utah's Nonresident Exemption?

The following professions are considered nonexempted professionals:

• Professional Athletes
• Professional Entertainers
• Person of prominence who performs services on a per-even basis
• Real Property Contractor or Laborer
• Someone who worked in 2024 for a non-coporate employer as
  • a key employee
  • an officer, or
  • one of the 50 highest-paid employees