Law note · Utah
SB 287 (2023), Online Pornography Viewing Age Requirements, as amended by SB 73 (2026), Online Age Verification Amendments
Makes a commercial entity that publishes material harmful to minors on a website where more than one third of total material is harmful to minors civilly liable if it fails to verify that Utah visitors are 18 or older using a digitized identification card, an independent third party age verification service, or a commercially reasonable method relying on transactional data.
SB 73 (2026) added Division of Consumer Protection enforcement effective May 6, 2026, a rule treating a user as accessing the site from Utah even through a VPN, and a 2 percent excise tax on covered content revenue effective October 1, 2026 that funds youth mental health programs and enforcement.
Primary source: official enrolled bill text, Utah State Legislature