Utah SB 73

As amended on February 5, 2026, Utah’s SB 73 would

1. Impose a 2% excise tax on all companies required to perform age verification by the state’s age verification law.
2. Replaces the current Utah age verification law’s private right of action with enforcement by the Utah Division of Consumer Protection. The agency may issue administrative fines up to $2,500 per violation plus costs and damages awards to consumers injured by the violation.
3. Make companies liable for age-verifying users located in Utah, even if the user is masking their location with a VPN.
4. Require the State Tax Commission and Division of Consumer Protection to share the names and identifying information for companies affected by the law.

The tax provisions would take effect October 1, 2026. The other provisions would take effect on May 6, 2026.