All Roll Calls
Yes: 137 • No: 4
UtahS.B. 732026 General SessionSenate
Online Age Verification Amendments
Sponsored By: Calvin R. Musselman (Republican)
Signed by Governor
Electronic TransactionsTechnologyBusinessCommerce and TradeConsumer ProtectionPublic Utilities and TechnologyHealth and Human ServicesChild WelfareMental HealthAdministrative Rulemaking and ProceduresState Tax CommissionRevenue and Taxation
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Bill Overview
Analyzed Economic Effects
6 provisions identified: 3 benefits, 1 costs, 2 mixed.
Approved age checks give businesses protection
Beginning May 6, 2026, Utah’s Consumer Protection Division can approve more methods for verifying that users are at least 18. These add to listed identification-card, third-party database, and transaction-data methods. The division can set website coverage standards and age-check rules covering accuracy, outside services, privacy, data security, storage, and secure disposal. Businesses using methods that meet the division’s standards are treated as meeting the age-check requirement.
Enforcement proceeds support consumer protection work
Beginning May 6, 2026, certain Consumer Protection Division collections go to the Consumer Protection Education and Training Fund. These include specified fines, settlements, restitution, damages, and penalties not paid to consumers as restitution. Separate deposit rules in other covered laws still apply. The fund supports public education, staff training, equipment, publications, and approved investigation and litigation costs. Any balance above $1 million at fiscal-year end transfers to the General Fund.
Digital tax funds minors’ mental health
Beginning October 1, 2026, 90% of covered digital-transaction tax revenue goes to a new Minor Mental Health Restricted Account. The other 10% goes to the Minor Online Safety Restricted Account. Mental-health money reaches Utah’s Department of Health and Human Services only after lawmakers approve spending. It supports treatment, education, prevention, research, and public awareness addressing minors’ mental-health harms linked to material harmful to minors.
Covered digital businesses pay 2% tax
Beginning October 1, 2026, businesses required to verify ages owe a 2% tax on covered digital-access sales. Covered sales include images, video, audio, books, and gaming, including single-use and subscription access regardless of delivery method. The tax is on businesses; the law does not require them to raise customer prices. Businesses collecting the tax must file and pay electronically each quarter, or follow their required sales-tax filing schedule. They must keep transaction records for three years; missed payments or required filings trigger applicable penalties and interest. From October 1, 2026, until its July 1, 2029 sunset, a sharing rule requires the Tax Commission to give Consumer Protection identifying information about covered entities collecting and remitting the tax.
Age-check violations bring new enforcement penalties
Beginning May 6, 2026, Utah’s Consumer Protection Division enforces the age-check law using investigative, rulemaking, hearing, and citation powers. It can impose administrative fines up to $2,500 per violation and seek court relief, including civil penalties up to $2,500 per violation. Violating an administrative or court order issued for an age-check violation carries civil penalties up to $5,000 per violation. Collected fines and penalties go to the Minor Online Safety Restricted Account.
Covered websites must check users’ ages
Beginning May 6, 2026, commercial websites that knowingly publish or distribute material harmful to minors face age-check rules. Checks are required when more than 33⅓% of a website’s content is harmful to minors. Branding, naming, or promoting that content as a main feature creates a presumption of coverage that operators can challenge. People physically in Utah count as Utah users even when they hide their location. Covered operators cannot encourage or help users bypass age checks, including through VPNs, proxy servers, or location-blocking workarounds.
Sponsors & Cosponsors
Sponsor
Calvin R. Musselman
Republican • Senate
Cosponsors
Steve Eliason
Republican • House
Roll Call Votes
House vote • 3/4/2026
House/ passed 3rd reading
Yes: 66 • No: 1
House vote • 2/25/2026
House Comm - Favorable Recommendation
Yes: 8 • No: 0
Senate vote • 2/23/2026
Senate/ passed 3rd reading
Yes: 22 • No: 2
Senate vote • 2/20/2026
Senate/ passed 2nd reading
Yes: 25 • No: 1
Senate vote • 2/20/2026
Senate/ substituted
Yes: 0 • No: 0
Senate vote • 2/5/2026
Senate Comm - Substitute Recommendation
Yes: 6 • No: 0
Senate vote • 2/5/2026
Senate Comm - Favorable Recommendation
Yes: 4 • No: 0
Senate vote • 2/5/2026
Senate Comm - Amendment Recommendation
Yes: 6 • No: 0
Actions Timeline
Governor Signed
3/19/2026Senate/ 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
3/6/2026Bill Received from Senate for Enrolling
3/6/2026Senate/ signed by President/ sent for enrolling
3/4/2026SenateSenate/ received from House
3/4/2026SenateHouse/ to Senate
3/4/2026HouseHouse/ signed by Speaker/ returned to Senate
3/4/2026HouseHouse/ passed 3rd reading
3/4/2026HouseHouse/ 3rd reading
3/4/2026HouseHouse/ 2nd reading
3/3/2026HouseHouse/ Rules to 3rd Reading Calendar
3/3/2026HouseHouse/ return to Rules due to fiscal impact
2/26/2026HouseHouse/ committee report favorable
2/26/2026HouseHouse Comm - Favorable Recommendation
2/25/2026House/ to standing committee
2/24/2026HouseHouse/ 1st reading (Introduced)
2/23/2026HouseHouse/ received from Senate
2/23/2026HouseSenate/ to House
2/23/2026SenateSenate/ passed 3rd reading
2/23/2026SenateSenate/ 3rd reading
2/23/2026SenateSenate/ passed 2nd reading
2/20/2026Senate
Bill Text
Enrolled
3/12/2026
Substitute #2
2/17/2026
Substitute #3
2/17/2026
Amended 2/6/2026 10:02:348
2/6/2026
Substitute #1
2/3/2026
Introduced
1/5/2026