UtahUtah taxes qualifying ad businesses based on Utah ad views
Beginning in 2027, businesses that meet the law’s revenue thresholds pay an annual tax based on targeted ad views delivered to people in Utah.
What it does
Businesses that meet the law’s revenue thresholds pay an annual tax based on the share of their targeted ad views delivered in Utah.
Tax revenue goes into a restricted state account. With legislative approval, lawmakers may spend it on child and youth programs, adoption and foster care, or public awareness campaigns.
Argument forIf lawmakers approve spending, tax revenue could support child literacy, children’s mental health, and other youth programs.
Argument againstThe tax could raise costs for businesses that meet the thresholds because it is added to their other taxes and is based on targeted advertising tied to Utah.
More detail
The State Tax Commission collects an annual tax from qualifying businesses. It covers businesses that deliver targeted ads to people in Utah and have at least $1 million in Utah targeted ad receipts, at least $100 million in targeted ad receipts overall, and at least half of their total receipts from targeted ads. The tax is in addition to other taxes. The annual tax applies beginning January 1, 2027.
The commission deposits tax revenue into a restricted state account. The account is within the state General Fund and may also receive money appropriated by the Legislature. The account may fund child and youth programs, adoption and foster care services, and public awareness campaigns about targeted advertising’s effects. Spending requires legislative approval.
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Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Mar 25Governor Spencer Cox SignedBecame Law
- Mar 13Senate/ to GovernorTo Governor
- Mar 13Senate/ received enrolled bill from PrintingMinor
- Mar 12Senate/ enrolled bill to Printing
- Mar 12Enrolled Bill Returned to House or SenateMinor
- Mar 10Draft of Enrolled Bill Prepared
- Mar 10Bill Received from Senate for EnrollingMinor
- Mar 10Senate/ signed by President/ sent for enrollingMajor
- Mar 10Senate/ received from HouseMinor
- Mar 7House/ to Senate
- Vote recorded Senate/ concurs with House amendment. Result: pass.Upper
- Mar 7House/ signed by Speaker/ returned to SenateMajor
- Mar 7House/ received from SenateMinor
- Mar 7Senate/ to House
- Mar 7Senate/ concurs with House amendmentMajor
- Mar 7Senate/ placed on Concurrence Calendar
- Mar 7Senate/ received from HouseMinor
- Mar 6House/ to Senate
- Vote recorded House/ passed 3rd reading. Result: pass.Lower
- Mar 6House/ passed 3rd readingPassed House
- Mar 6House/ substituted
- Mar 6House/ 3rd readingMinor
- Mar 6House/ Rules to 3rd Reading Calendar
- Mar 5LFA/ fiscal note publicly available for SB0287S01
- Mar 5LFA/ fiscal note sent to sponsor for SB0287S01
- Mar 5LFA/ bill sent to agencies for fiscal input for SB0287S01
- Mar 5LFA/ bill assigned to staff for fiscal analysis for SB0287S01
- Mar 4House/ 3rd Reading Calendar to Rules [House Rules Committee]Minor
- Mar 4House/ 2nd readingMinor
- Mar 4House/ comm rpt/ amended [House Economic Development and Workforce Services Committee]Major
- Mar 3House Comm - Favorable Recommendation [House Economic Development and Workforce Services Committee]Minor
- Mar 3House Comm - Amendment Recommendation [House Economic Development and Workforce Services Committee]Minor
- Mar 2House/ to standing committee [House Economic Development and Workforce Services Committee]Minor
- Mar 2House/ 1st reading (Introduced)Minor
- Feb 27House/ received from SenateMinor
- Vote recorded Senate/ passed 3rd reading. Result: pass.Upper
- Vote recorded Senate/ passed 2nd reading. Result: pass.Upper
- Feb 27Senate/ to House
- Feb 27Senate/ passed 3rd readingPassed Senate
- Feb 27Senate/ floor amendment
- Feb 27Senate/ uncircled
- Feb 27Senate/ circled
- Feb 27Senate/ 3rd readingMinor
- Feb 27Senate/ passed 2nd readingMinor
- Feb 27Senate/ uncircled
- Feb 27Senate/ circled
- Feb 27Senate/ 2nd readingMinor
- Feb 18Senate/ placed on 2nd Reading Calendar
- Feb 18Senate/ committee report favorable [Senate Revenue and Taxation Committee]Minor
- Feb 17Senate Comm - Favorable Recommendation [Senate Revenue and Taxation Committee]Minor
- Feb 17Senate/ received fiscal note from Fiscal AnalystMinor
- Feb 17LFA/ fiscal note publicly available for SB0287
- Feb 12LFA/ fiscal note sent to sponsor for SB0287
- Feb 12Senate/ to standing committee [Senate Revenue and Taxation Committee]Minor
- Feb 11Senate/ 1st reading (Introduced)Minor
- Feb 10Senate/ received bill from Legislative ResearchMinor
- Feb 10LFA/ bill sent to agencies for fiscal input for SB0287
- Feb 10LFA/ bill assigned to staff for fiscal analysis for SB0287
- Feb 10Numbered Bill Publicly Distributed
- Feb 10Bill Numbered but not DistributedIntroduced
Taxes & Budget