Bill > SB0073

This bill amends existing Utah law to require commercial entities that publish or distribute material harmful to minors online to implement reasonable age verification methods, with specific provisions for how this age verification should be conducted and what constitutes "material harmful to minors." It establishes a new excise tax of 2% on "covered transactions," which are defined as amounts paid for access to digital content or gaming services by these "covered entities" (companies required to perform age verification). The revenue generated from this tax will be deposited into a "Minor Mental Health Restricted Account" to fund mental health services for minors, educational programs, and research related to the harms of such material, with 10% of the tax revenue and any collected fines and penalties going to a "Minor Online Safety Restricted Account" to fund enforcement activities by the Division of Consumer Protection. The bill also clarifies the enforcement powers of the Division of Consumer Protection and the State Tax Commission (commission) regarding these new regulations and tax provisions, and includes a safe harbor provision for entities that comply with division-established age verification standards.

Budget and Finance

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