UtahS.B. 2872026 General SessionSenateWALLET

Targeted Advertising Tax

Sponsored By: Michael K. McKell (Republican)

Signed by Governor

State Tax CommissionRevenue and Taxation

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Bill Overview

Analyzed Economic Effects

3 provisions identified: 1 benefits, 2 costs, 0 mixed.

New fund for kids' programs

The law creates a restricted account for money from the targeted‑advertising tax. The Legislature can spend this money on child literacy, civic information, youth sports and volunteerism, mental health care for kids, and adoption and foster care services. It can also fund public education about targeted ads. Money is used only when the Legislature appropriates it. The account starts May 6, 2026.

Utah tax on big targeted-ad firms

Beginning January 1, 2027, Utah taxes large companies that sell targeted ads. A company is taxed only if it delivers targeted ads to Utah and, in that year, makes $1,000,000 or more from Utah targeted ads, $100,000,000 or more from all targeted ads, and at least 50% of its total sales come from targeted ads. Targeted ads mean ads sold by auction, using individual data, with a link or other way to act. The tax equals a state‑set rate times Utah targeted‑ad receipts. Utah receipts are total targeted‑ad sales multiplied by the share of ad impressions shown in Utah. An impression is one time an ad is shown. Gross receipts mean the full payment, with no cost deductions. Companies must file an annual electronic return.

Tax commission keeps small admin fee

The Tax Commission keeps a small admin fee from this tax. The fee is the lesser of 1.5% or the share needed to cover costs. Money goes to the commission’s administrative account. This rule takes effect May 6, 2026.

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Sponsors & Cosponsors

Sponsor

  • Michael K. McKell

    Republican • Senate

Cosponsors

  • Jordan D. Teuscher

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 134 • No: 42

House vote 3/6/2026

House/ substituted

Yes: 0 • No: 0

Senate vote 3/6/2026

Senate/ concurs with House amendment

Yes: 23 • No: 6

House vote 3/6/2026

House/ passed 3rd reading

Yes: 47 • No: 20

House vote 3/3/2026

House Comm - Amendment Recommendation

Yes: 10 • No: 0

House vote 3/3/2026

House Comm - Favorable Recommendation

Yes: 8 • No: 2

Senate vote 2/27/2026

Senate/ uncircled

Yes: 0 • No: 0

Senate vote 2/27/2026

Senate/ circled

Yes: 0 • No: 0

Senate vote 2/27/2026

Senate/ floor amendment

Yes: 0 • No: 0

Senate vote 2/27/2026

Senate/ passed 3rd reading

Yes: 18 • No: 7

Senate vote 2/26/2026

Senate/ passed 2nd reading

Yes: 24 • No: 5

Senate vote 2/26/2026

Senate/ uncircled

Yes: 0 • No: 0

Senate vote 2/26/2026

Senate/ circled

Yes: 0 • No: 0

House vote 2/17/2026

Senate Comm - Favorable Recommendation

Yes: 4 • No: 2

Actions Timeline

  1. Governor Signed

    3/25/2026
  2. Senate/ to Governor

    3/13/2026Senate
  3. Senate/ received enrolled bill from Printing

    3/13/2026Senate
  4. Senate/ enrolled bill to Printing

    3/12/2026Senate
  5. Enrolled Bill Returned to House or Senate

    3/12/2026
  6. Draft of Enrolled Bill Prepared

    3/10/2026
  7. Bill Received from Senate for Enrolling

    3/10/2026
  8. Senate/ signed by President/ sent for enrolling

    3/10/2026Senate
  9. Senate/ received from House

    3/10/2026Senate
  10. House/ to Senate

    3/6/2026House
  11. House/ signed by Speaker/ returned to Senate

    3/6/2026House
  12. House/ received from Senate

    3/6/2026House
  13. Senate/ to House

    3/6/2026Senate
  14. Senate/ concurs with House amendment

    3/6/2026Senate
  15. Senate/ placed on Concurrence Calendar

    3/6/2026Senate
  16. Senate/ received from House

    3/6/2026Senate
  17. House/ to Senate

    3/6/2026House
  18. House/ passed 3rd reading

    3/6/2026House
  19. House/ substituted

    3/6/2026House
  20. House/ 3rd reading

    3/6/2026House
  21. House/ Rules to 3rd Reading Calendar

    3/5/2026House
  22. House/ 3rd Reading Calendar to Rules

    3/3/2026House
  23. House/ 2nd reading

    3/3/2026House
  24. House/ comm rpt/ amended

    3/3/2026House
  25. House Comm - Favorable Recommendation

    3/3/2026

Bill Text

  • Enrolled

    3/12/2026

  • Substitute #1

    3/5/2026

  • Amended 3/3/2026 19:03:721

    3/3/2026

  • Amended 2/27/2026 15:02:945

    2/27/2026

  • Introduced

    2/10/2026

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