™Your Policy Risk Impact Agent
32 chapters · 1,123 sections in this title.
Utah Code § 59-38-101 (eff. 10/1/2026) Legislative findings.
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59-38-101. Legislative findings. The Legislature finds that: (1) minors in the state face an unprecedented mental health crisis, with rising rates of anxiety, depression, and self-harm; (2) research demonstrates a correlation between minor access to material harmful to minors and…
Utah Code § 59-38-102 (eff. 10/1/2026) Definitions.
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59-38-102. Definitions. As used in this chapter: (1) "Covered entity" means a commercial entity that is required to perform age verification under Section. 78B-3-1002 (2) "Covered transaction" means amounts paid to or charged by a covered entity for access to digital images, digi…
Utah Code § 59-38-103 (eff. 10/1/2026) Tax levy -- Rate -- Scope.
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59-38-103. Tax levy -- Rate -- Scope. (1) An excise tax is imposed on a covered entity in an amount equal to 2% of the sales price of covered transactions. (2) A covered entity shall pay the tax imposed under this section to the commission.
Utah Code § 59-38-104 (eff. 10/1/2026) Collection and administration of tax.
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59-38-104. Collection and administration of tax. (1) The commission shall administer, collect, and enforce the tax under this chapter in accordance with: Chapter 1, General Taxation Policies; and the same procedures used to administer, collect, and enforce the tax under Chapter 1…