S.B. 287
Signed into LawTargeted Advertising Tax
SB0287S01 (Substitute)
Targeted Advertising Tax
Introduction
Feb 11
Senate Rules
Senate Committee
Feb 17
Senate 2nd Reading
Feb 26
Senate 3rd Reading
Feb 27
House Rules
Mar 3
House Committee
Mar 3
House Floor Vote
Mar 6
Senate Concurrence
Mar 6
Governor Signed
Mar 25
What This Bill Does
This bill imposes a tax on targeted advertising in the state.
Key Provisions
This bill:
- defines terms;
- imposes an annual tax on entities that deliver targeted advertising in Utah and meet certain revenue thresholds, based on the entity's gross receipts from targeted advertising in the state;
- requires entities subject to the tax to annually remit a return to the State Tax Commission that includes information related to the tax;
- provides for administration and collection of the tax by the State Tax Commission;
- provides rulemaking authority to the State Tax Commission for administration of the tax;
- establishes the Targeted Advertising Restricted Account (restricted account) for the deposit of tax revenue;
- provides for the use of money deposited into the restricted account; and
- makes technical and conforming changes.
Plain-Language Summary
AI-generated summary. We recommend consulting the bill text for important decisions.
Starting in 2027, this bill creates a new annual tax on large companies whose primary business is delivering targeted advertising — meaning ads sold through a bidding process, personalized using data profiles, and interactive for the viewer — to people in Utah. The tax applies only to companies that earn at least $1 million from targeted advertising in Utah and at least $100 million from targeted advertising nationwide, and for which targeted advertising makes up 50% or more of their total revenue. The tax rate matches Utah's existing state sales tax rate and is calculated based on the share of a company's total ad impressions delivered to Utah audiences. Revenue goes into a new restricted account that the Legislature can appropriate for child literacy, youth programs, children's mental health services, and public awareness campaigns about the effects of targeted advertising.
S.B. 287
Signed into LawTargeted Advertising Tax
Current version: SB0287S01 (Substitute)
Introduction
Feb 11
Senate Rules
Senate Committee
Feb 17
Senate 2nd Reading
Feb 26
Senate 3rd Reading
Feb 27
House Rules
Mar 3
House Committee
Mar 3
House Floor Vote
Mar 6
Senate Concurrence
Mar 6
Governor Signed
Mar 25
IntroductionFeb 11
Senate Rules
Senate CommitteeFeb 17
Senate 2nd ReadingFeb 26
Senate 3rd ReadingFeb 27
House RulesMar 3
House CommitteeMar 3
House Floor VoteMar 6
Senate ConcurrenceMar 6
Governor SignedMar 25
What This Bill Does
This bill imposes a tax on targeted advertising in the state.
Key Provisions
This bill:
- defines terms;
- imposes an annual tax on entities that deliver targeted advertising in Utah and meet certain revenue thresholds, based on the entity's gross receipts from targeted advertising in the state;
- requires entities subject to the tax to annually remit a return to the State Tax Commission that includes information related to the tax;
- provides for administration and collection of the tax by the State Tax Commission;
- provides rulemaking authority to the State Tax Commission for administration of the tax;
- establishes the Targeted Advertising Restricted Account (restricted account) for the deposit of tax revenue;
- provides for the use of money deposited into the restricted account; and
- makes technical and conforming changes.
Plain-Language Summary
AI-generated summary. We recommend consulting the bill text for important decisions.
Starting in 2027, this bill creates a new annual tax on large companies whose primary business is delivering targeted advertising — meaning ads sold through a bidding process, personalized using data profiles, and interactive for the viewer — to people in Utah. The tax applies only to companies that earn at least $1 million from targeted advertising in Utah and at least $100 million from targeted advertising nationwide, and for which targeted advertising makes up 50% or more of their total revenue. The tax rate matches Utah's existing state sales tax rate and is calculated based on the share of a company's total ad impressions delivered to Utah audiences. Revenue goes into a new restricted account that the Legislature can appropriate for child literacy, youth programs, children's mental health services, and public awareness campaigns about the effects of targeted advertising.
Votes
Motion: Favorable Recommendation
Motion: Favorable Recommendation
Documents
Floor Debates
Committee Hearings
Other Versions
Subjects
Action History56
Governor Signed
Lieutenant Governor's office for filing
Senate/ to Governor
Executive Branch - Governor
Senate/ received enrolled bill from Printing
Senate Secretary
Senate/ enrolled bill to Printing
Senate Secretary
Enrolled Bill Returned to House or Senate
Senate Secretary
Last updated Mar 26, 2026, 9:45 PM