I live in Utah and have a spornsorship deal with a company based in Massachusetts. I received a form 1099 from the company in Massachusetts. Do I need to file a Mass. Nonresident tax return, and do I include the income from the form 1099 on my Utah state tax return?

You pay income tax to MA only on income earned while you were physically present in MA. If you conducted your work over the phone and via email from UT, you have no need to file MA taxes. However, if you traveled to MA to meet with your clients - then MA could claim that this is MA income to you. In that case you would file MA non-resident tax return, paying taxes ito MA only on this income. Then you calculate your UT taxes as normal, including this income as well, but you take a credit for taxes paid to other jurisdictons so you aren't taxed twice.