Utah Code § 6-2-102

This chapter applies to an assignment made by an assignor that is: (1) an organization whose principal place of business is in this state; (2) an organization whose internal affairs are governed by other law of this state; (3) an individual whose principal residence is in this state; (4) an organization wholly owned, directly or indirectly, by an assignor that satisfies Subsection (1), (2), or (3); or (5) an organization that: (a) is partly owned, directly or indirectly, and controlled by an assignor that satisfies Subsection (1), (2), or (3); (b) has no place of business or employees; and (c) relies on the services the organization receives from an assignor that satisfies Subsection (1), (2), or (3).