Bill > SB0073

This bill amends existing Utah law to establish new regulations and taxes concerning online content harmful to minors and to fund related mental health services. It expands the responsibilities of the Division of Consumer Protection to include enforcing laws related to material harmful to minors and allows the division to create a public list of violators. A key provision introduces an excise tax of 2% on "covered transactions," which are defined as amounts paid for access to digital content like images, audio-visual works, books, or gaming services from "covered entities" (commercial entities required to perform age verification). The revenue from this tax will be deposited into a "Minor Mental Health Restricted Account" to fund mental health treatment, education, prevention programs, and research for minors affected by harmful content, with 10% of the tax revenue going to a "Minor Online Safety Restricted Account" for enforcement. The bill also mandates that commercial entities publishing or distributing material harmful to minors must implement reasonable age verification methods, with specific standards to be established by the Division of Consumer Protection, and outlines penalties for violations, including administrative fines and civil penalties. Furthermore, it clarifies that internet service providers, search engines, and cloud service providers are generally not liable for content on the internet unless they control the content itself.

Budget and Finance

https://le.utah.gov/~2026/bills/static/SB0073.html