Utah legislation · 2026 General Session
Utah SB287: Targeted Advertising Tax
Status: Signed into law, March 25, 2026
This bill imposes a tax on targeted advertising in the state.
What the bill says
From the enrolled text, March 12, 2026:
0 Targeted Advertising Tax 2026 GENERAL SESSION STATE OF UTAH Chief Sponsor: Michael K. McKell House Sponsor: Jordan D. Teuscher LONG TITLE General Description: This bill imposes a tax on targeted advertising in the state. Highlighted Provisions: This bill: - defines terms; - imposes an annual tax on entities that deliver targeted advertising in Utah and meet certain revenue thresholds, based on the entity's gross receipts from targeted advertising in the state; - requires entities subject to the tax to annually remit a return to the State Tax Commission that includes information related to the tax; - provides for administration and collection of the tax by the State Tax Commission; - provides rulemaking authority to the State Tax Commission for administration of the tax; - establishes the Targeted Advertising Restricted Account (restricted account) for the deposit of tax revenue; - provides for the use of money deposited into the restricted account; and - makes technical and conforming changes. Money Appropriated in this Bill: None Other Special Clauses: None Utah Code Sections Affected: AMENDS: 59-1-306 , as last amended by Laws of Utah 2025, Chapter 258 ENACTS: 59-35-101 , Utah Code Annotated 1953 59-35-201 , Utah Code Annotated 1953 59-35-202 , Utah Code Annotated 1953 59-35-203 , Utah Code Annotated 1953 Be it enacted by the Legislature of the state of …
Sponsors
- Michael McKell (R, 25) · primary sponsor
- Jordan Teuscher (R, 44)
Latest actions
- : Governor Signed
- : Senate/ to Governor
- : Senate/ received enrolled bill from Printing
- : Senate/ enrolled bill to Printing
- : Enrolled Bill Returned to House or Senate
- : Draft of Enrolled Bill Prepared
- : Bill Received from Senate for Enrolling
- : Senate/ signed by President/ sent for enrolling
- : Senate/ received from House
- : House/ signed by Speaker/ returned to Senate
Votes
- Senate/ concurs with House amendment (March 6, 2026): 23 yea, 6 nay, passed
- House/ passed 3rd reading (March 6, 2026): 47 yea, 20 nay, passed
- House Comm - Favorable Recommendation (March 3, 2026): 8 yea, 2 nay, passed
- House Comm - Amendment Recommendation (March 3, 2026): 10 yea, 0 nay, passed
- Senate/ passed 3rd reading (February 27, 2026): 18 yea, 7 nay, passed
- Senate/ passed 2nd reading (February 26, 2026): 24 yea, 5 nay, passed
Subjects: State Tax Commission, Revenue and Taxation
Common questions
- What is SB287?
- SB287 is a bill in the Utah Legislature (2026 General Session): Targeted Advertising Tax.
- What does SB287 do?
- This bill imposes a tax on targeted advertising in the state.
- What is the status of SB287?
- Signed into law as of March 25, 2026. Latest action: Governor Signed (March 25, 2026).
- Who sponsored SB287?
- Michael McKell (R, 25), with 1 co-sponsor.
- Where is the official record for SB287?
- On the Utah Legislature website: https://le.utah.gov/~2026/bills/static/SB0287.html
Source: official Utah record. Tracked by Delilah, AI for legislation across all 50 states and Congress.