Bills / S.B. 287
S.B. 287 Targeted Advertising Tax
- Introduced
- Senate committee
- Senate vote
- House committee
- House vote
- Signed into law
What this bill does
The bill would impose a 4.7% tax on the advertising revenue that large companies earn from targeted ads, which are ads aimed at individual users. The money would go into a restricted account for children's programs such as youth literacy, sports, mental health, and foster care services, with the legislature deciding how it is spent.
Plain-English summary written by AI from the sponsor’s presentation in committee and on the floor. Check the official text below.
Official description
- 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
- makes technical and conforming changes
What it costs you
- State spending from tax funds goes up by $1,900 in FY2027.
- The official fiscal note on residents and businesses:
Enactment of the new tax in this bill is estimated to increase tax liability for certain entities that deliver targeted advertising in Utah by $15.2 million in FY 2028 and $21.3 million in FY 2029.
From the bill's latest official fiscal note, counting the state's tax funds (General, Income Tax, Education, Uniform School, and Transportation) in the first full budget year after the session. Some bills take effect partway through that year, so later years can be larger; the note shows each year. Household count: U.S. Census Bureau. An average is a starting point, not your bill.
Your legislators on this bill
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Quotes come from the official recordings' automatic captions, which can mishear words. Speakers and summaries are identified by AI and can be wrong. Use the ▶ links to check the recording.
Take action
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Every vote
- 4 yes, 2 no, 1 absentSenate Revenue and Taxation Committee: vote to approve it · Feb 17, 2026Who voted how
- 24 yes, 5 noFirst of two Senate votes · Feb 26, 2026Who voted how
- 18 yes, 7 no, 4 absentFinal Senate vote · Feb 27, 2026Who voted how
- 10 yes, 0 noHouse Economic Development and Workforce Services Committee: Amendment Recommendation · Mar 3, 2026Who voted how
- 8 yes, 2 noHouse Economic Development and Workforce Services Committee: vote to approve it · Mar 3, 2026Who voted how
- 47 yes, 20 no, 8 absentFinal House vote · Mar 6, 2026Who voted how
- 23 yes, 6 noSenate vote to accept the other chamber's changes · Mar 6, 2026Who voted how
Hearings and debates
- Feb 17, 2026 Senate Revenue and Taxation Committee▶ WatchRead the transcript (53 turns) →
- Feb 26, 2026 Senate floor debate▶ WatchRead the transcript (21 turns) →
- Feb 27, 2026 Senate floor debate▶ WatchRead the transcript (6 turns) →
- Feb 27, 2026 Senate floor debate▶ WatchRead the transcript (18 turns) →
- Mar 3, 2026 House Economic Development and Workforce Services Committee▶ WatchRead the transcript (58 turns) →
- Mar 6, 2026 House floor debate▶ WatchRead the transcript (23 turns) →
- Mar 6, 2026 House floor debate▶ WatchRead the transcript (21 turns) →
- Mar 6, 2026 Senate floor debate▶ WatchRead the transcript (7 turns) →