Pursuant to the Federal Unemployment Tax Act, 26 U.S.C. Sec 3304(a)(6)(A), the provisions of Title 34, Chapter 53a, Remote Service Marketplace Platforms Act, do not apply to employment status determinations under Title 35A, Chapter 4, Employment Security Act, for services performed for a governmental entity, federally recognized Indian tribe, or non-profit organization that is exempt from taxation under Section 501(c)(3), Internal Revenue Code.
Utah Admin. Code R994-204-405