All Roll Calls
Yes: 134 • No: 42
UtahS.B. 2872026 General SessionSenate
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 Utah tax for large advertising businesses
Beginning January 1, 2027, Utah taxes large businesses that deliver targeted ads to Utah audiences, in addition to other taxes. Businesses must have at least $1 million in yearly Utah targeted-ad receipts and $100 million in worldwide targeted-ad receipts. Targeted ads must also provide at least 50% of their total receipts. Covered ads are sold through bidding, use personal data profiles, and appear through an interface for getting information or shopping. The taxable amount equals worldwide targeted-ad receipts multiplied by the Utah share of ad views, without deductions for business costs. The rate comes from Utah Code 59-12-103(2)(a)(i)(A); the supplied text does not state the percentage. Qualifying businesses, not households, directly owe this tax.
Advertising tax creates funding for family programs
Beginning May 6, 2026, Utah creates a restricted account for advertising tax revenue and any money lawmakers add. Lawmakers must approve spending before money can support child literacy, civic information, youth sports, recreation, or volunteer programs. Allowed uses also include children's mental health, adoption and foster care services, and education about targeted advertising's effects. Money can cover these programs' operating costs, but the law sets no spending amount or automatic household benefit. Interest earned by the account goes to the General Fund.
Advertising businesses face annual tax filing rules
Effective May 6, 2026, the law establishes administration rules for the tax that starts January 1, 2027. Taxed businesses must file and pay electronically each year, giving Utah's State Tax Commission information to check liability and calculate tax. The commission collects and enforces the tax and can set reporting and ad-view counting rules. It may keep the lesser of 1.5% of collections or the share needed to cover administration costs. That money funds tax administration through a restricted account, not a separate household fee; account interest goes to the General Fund.
Sponsors & Cosponsors
Sponsor
Michael K. McKell
Republican • Senate
Cosponsors
Jordan D. Teuscher
Republican • House
Roll Call Votes
House vote • 3/6/2026
House/ passed 3rd reading
Yes: 47 • No: 20
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 • 3/3/2026
House Comm - Favorable Recommendation
Yes: 8 • No: 2
House vote • 3/3/2026
House Comm - Amendment Recommendation
Yes: 10 • No: 0
Senate vote • 2/27/2026
Senate/ passed 3rd reading
Yes: 18 • No: 7
Senate vote • 2/27/2026
Senate/ floor amendment
Yes: 0 • No: 0
Senate vote • 2/27/2026
Senate/ uncircled
Yes: 0 • No: 0
Senate vote • 2/27/2026
Senate/ circled
Yes: 0 • No: 0
Senate vote • 2/26/2026
Senate/ circled
Yes: 0 • No: 0
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 • 2/17/2026
Senate Comm - Favorable Recommendation
Yes: 4 • No: 2
Actions Timeline
Governor Signed
3/25/2026Senate/ to Governor
3/13/2026SenateSenate/ received enrolled bill from Printing
3/13/2026SenateSenate/ enrolled bill to Printing
3/12/2026SenateEnrolled Bill Returned to House or Senate
3/12/2026Draft of Enrolled Bill Prepared
3/10/2026Bill Received from Senate for Enrolling
3/10/2026Senate/ signed by President/ sent for enrolling
3/10/2026SenateSenate/ received from House
3/10/2026SenateHouse/ to Senate
3/6/2026HouseHouse/ signed by Speaker/ returned to Senate
3/6/2026HouseHouse/ received from Senate
3/6/2026HouseSenate/ to House
3/6/2026SenateSenate/ concurs with House amendment
3/6/2026SenateSenate/ placed on Concurrence Calendar
3/6/2026SenateSenate/ received from House
3/6/2026SenateHouse/ to Senate
3/6/2026HouseHouse/ passed 3rd reading
3/6/2026HouseHouse/ substituted
3/6/2026HouseHouse/ 3rd reading
3/6/2026HouseHouse/ Rules to 3rd Reading Calendar
3/5/2026HouseHouse/ 3rd Reading Calendar to Rules
3/3/2026HouseHouse/ 2nd reading
3/3/2026HouseHouse/ comm rpt/ amended
3/3/2026HouseHouse 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