Taxable scholarship/Grants

Daughter lives on campus in Utah during fall and winter semesters and attends a Utah school. She has excess scholarship/grant income. Is that taxed by Utah (as a Utah source) or by Virginia (home state) or both? Does it make a difference if the scholarship is awarded by the school, is an off-campus scholarship awarded by her job in Virginia payable to the college or is federal financial aid (Pell grant)?