Thanks all. dcandmc is right, I was meaning paying state income tax to Utah if I have to take a non-qualified distribution while residing in Texas. I guess my question is basically do earnings on a 529 in Utah count as taxable income for that state if you are not a resident? Being in Texas where we have no state or local income taxes I am unfamiliar with what triggers a requirement for paying a state income tax, other than the obvious of living in that state and having a job.
I found some old posts that stated that just having a 529 in a state is not enough to require you to potentially (if it is a non-qualified withdrawal) pay an income tax in that state. This definitely seems logical to me, but I was wondering if anyone had a recent experience that could confirm for me.