Utah SB 73

Utah’s SB 73 would impose a 7% tax on revenue generated by content that meets the definition of “material harmful to minors” and was produced, filmed, generated, sold, or otherwise based in Utah.

The bill would also require adult websites to notify and pay a $500 annual fee to the Utah Division of Consumer Protection (UDCP). The fees would fund monitoring and audits of adult websites for compliance with the state’s age verification law (despite the fact tat Utah’s law has no government enforcement mechanism). Failure to notify (and pay) the UDCP can be punished with fines of $1,000 per day.

If passed, the law would take effect on May 6, 2026.