Online Age Verification Amendments

83
13-2-1
13-2-1
13-2-5
13-2-6
13-2-7
13-2-8
59-1-403
59-35-101
59-35-102
59-35-103
59-35-104
59-35-105
78B-3-1001
78B-3-1002
78B-3-1003
78B-3-1004
78B-3-1005
78B-3-1006
78B-3-1007
78B-3-1008
0
Online Age Verification Amendments
2026 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Calvin R. Musselman
House Sponsor: Steve Eliason
LONG TITLE
General Description:
This bill enacts provisions related to online providers of content harmful to minors.
Highlighted Provisions:
This bill:
defines terms;
provides legislative findings;
imposes an excise tax on certain entities that provide content harmful to minors;
provides for administration and collection of the excise tax by the State Tax Commission
based on referrals from the Division of Consumer Protection;
creates the Minor Mental Health Restricted Account within the General Fund;
directs tax revenues to the Department of Health and Human Services and the Division of
Consumer Protection to be used for mental health programs and enforcement of age
verification requirements;
provides for liability for publishers and distributors of material harmful to minors who
fail to perform age verification;
grants the Division of Consumer Protection authority to investigate and enforce age
verification requirements;
provides administrative fines and civil penalties for violations of age verification
requirements;
creates the Minor Online Safety Restricted Account (account) within the General Fund
and provides for deposits from tax revenue and from fines and civil penalties;
directs money in the account to the Division of Consumer Protection to be used for
enforcement of age verification requirements and online safety for minors;
provides rulemaking authority to the Division of Consumer Protection to establish
standards for substantial portion determinations and age verification methods;
provides safe harbor for approved age verification methods;
provides a severability clause; and
makes technical and conforming changes.
Money Appropriated in this Bill:
This bill appropriates
$4,000,000
in operating and capital budgets for fiscal year 2027, all
of which is from the various sources as detailed in this bill.
This bill appropriates
$4,000,000
in restricted fund and account transfers for fiscal year 2027,
all of which is from the various sources as detailed in this bill.
Other Special Clauses:
This bill provides a special effective date.
Utah Code Sections Affected:
AMENDS:
13-2-1
Effective
05/06/26
Superseded
07/01/26
, as last amended by Laws of Utah
2025, Chapters 51, 181, 237, and 269
13-2-1
Effective
07/01/26
, as last amended by Laws of Utah 2025, Chapter 468
13-2-5
Effective
05/06/26
, as last amended by Laws of Utah 2008, Chapter 382
13-2-6
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapter 442
13-2-7
Effective
05/06/26
, as last amended by Laws of Utah 1994, Chapter 177
13-2-8
Effective
05/06/26
, as last amended by Laws of Utah 2023, Chapter 375
59-1-403
Effective
10/01/26
Partially Repealed
07/01/29
, as last amended by Laws of
Utah 2025, Chapters 182, 323, 400, and 498
78B-3-1001
Effective
05/06/26
, as enacted by Laws of Utah 2023, Chapter 262
78B-3-1002
Effective
05/06/26
, as enacted by Laws of Utah 2023, Chapter 262
78B-3-1003
Effective
05/06/26
, as enacted by Laws of Utah 2024, Chapter 75
ENACTS:
59-35-101
Effective
10/01/26
, Utah Code Annotated 1953
59-35-102
Effective
10/01/26
, Utah Code Annotated 1953
59-35-103
Effective
10/01/26
, Utah Code Annotated 1953
59-35-104
Effective
10/01/26
, Utah Code Annotated 1953
59-35-105
Effective
10/01/26
, Utah Code Annotated 1953
78B-3-1004
Effective
05/06/26
, Utah Code Annotated 1953
78B-3-1005
Effective
05/06/26
, Utah Code Annotated 1953
78B-3-1006
Effective
05/06/26
, Utah Code Annotated 1953
78B-3-1007
Effective
05/06/26
, Utah Code Annotated 1953
78B-3-1008
Effective
05/06/26
, Utah Code Annotated 1953
Be it enacted by the Legislature of the state of Utah:
Section 1. Section
13-2-1
is amended to read:
13-2-1
Effective
05/06/26
Superseded
07/01/26
. Consumer protection division
established -- Functions.
(1)
There is established within the Department of Commerce the Division of Consumer
Protection.
(2)
The division shall administer and enforce the following:
(a)
Chapter 10a, Music Licensing Practices Act;
(b)
Chapter 11, Utah Consumer Sales Practices Act;
(c)
Chapter 15, Business Opportunity Disclosure Act;
(d)
Chapter 20, New Motor Vehicle Warranties Act;
(e)
Chapter 21, Credit Services Organizations Act;
(f)
Chapter 22, Charitable Solicitations Act;
(g)
Chapter 23, Health Spa Services Protection Act;
(h)
Chapter 25a, Telephone and Facsimile Solicitation Act;
(i)
Chapter 26, Telephone Fraud Prevention Act;
(j)
Chapter 28, Prize Notices Regulation Act;
(k)
Chapter 32a, Pawnshop, Secondhand Merchandise, and Catalytic Converter
Transaction Information Act;
(l)
Chapter 34, Utah Postsecondary School and State Authorization Act;
(m)
Chapter 41, Price Controls During Emergencies Act;
(n)
Chapter 42, Uniform Debt-Management Services Act;
(o)
Chapter 49, Immigration Consultants Registration Act;
(p)
Chapter 51, Transportation Network Company Registration Act;
(q)
Chapter 52, Residential Solar Energy Consumer Protection Act;
(r)
Chapter 53, Residential
,
Vocational
or
and
Life Skills Program Act;
(s)
Chapter 54, Ticket Website Sales Act;
(t)
Chapter 56, Ticket Transferability Act;
(u)
Chapter 57, Maintenance Funding Practices Act;
(v)
Chapter 61, Utah Consumer Privacy Act;
(w)
Chapter 64, Vehicle Value Protection Agreement Act;
(x)
Chapter 65, Utah Commercial Email Act;
(y)
Chapter 67, Online Dating Safety Act;
(z)
Chapter 68, Lawyer Referral Consultants Registration Act;
(aa)
Chapter 70, Automatic Renewal Contracts Act;
(bb)
Chapter 71, Utah Minor Protection in Social Media Act;
(cc)
Chapter 72a, Artificial Intelligence Applications Relating to Mental Health;
and
(dd)
Chapter 78, Earned Wage Access Services Act
.
; and
(ee)
Title 78B, Chapter 3, Part 10, Liability for Publishers and Distributors of Material
Harmful to Minors.
(3)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
division may make rules to establish:
(a)
a public list that identifies a person that:
(i)
violates a chapter
or section
described in Subsection
(2)
;
(ii)
without proper legal justification, fails to comply with an order, subpoena,
judgment, or other legal process issued by:
(A)
the division; or
(B)
a court of competent jurisdiction; or
(iii)
breaches a settlement agreement, stipulation, assurance of voluntary compliance,
or similar instrument signed by the person and the division; and
(b)
a process by which a person may be removed from the list the division establishes as
described in Subsection
(3)(a)
.
Section 2. Section
13-2-1
is amended to read:
13-2-1
Effective
07/01/26
. Consumer protection division established --
Functions.
(1)
There is established within the Department of Commerce the Division of Consumer
Protection.
(2)
The division shall administer and enforce the following:
(a)
Chapter 10a, Music Licensing Practices Act;
(b)
Chapter 11, Utah Consumer Sales Practices Act;
(c)
Chapter 15, Business Opportunity Disclosure Act;
(d)
Chapter 20, New Motor Vehicle Warranties Act;
(e)
Chapter 21, Credit Services Organizations Act;
(f)
Chapter 22, Charitable Solicitations Act;
(g)
Chapter 23, Health Spa Services Protection Act;
(h)
Chapter 25a, Telephone and Facsimile Solicitation Act;
(i)
Chapter 26, Telephone Fraud Prevention Act;
(j)
Chapter 28, Prize Notices Regulation Act;
(k)
Chapter 32a, Pawnshop, Secondhand Merchandise, and Catalytic Converter
Transaction Information Act;
(l)
Chapter 34, Utah Postsecondary School and State Authorization Act;
(m)
Chapter 41, Price Controls During Emergencies Act;
(n)
Chapter 42, Uniform Debt-Management Services Act;
(o)
Chapter 49, Immigration Consultants Registration Act;
(p)
Chapter 51, Transportation Network Company Registration Act;
(q)
Chapter 52, Residential Solar Energy Consumer Protection Act;
(r)
Chapter 53, Residential
,
Vocational
or
and
Life Skills Program Act;
(s)
Chapter 54, Ticket Website Sales Act;
(t)
Chapter 56, Ticket Transferability Act;
(u)
Chapter 57, Maintenance Funding Practices Act;
(v)
Chapter 61, Utah Consumer Privacy Act;
(w)
Chapter 64, Vehicle Value Protection Agreement Act;
(x)
Chapter 65, Utah Commercial Email Act;
(y)
Chapter 67, Online Dating Safety Act;
(z)
Chapter 68, Lawyer Referral Consultants Registration Act;
(aa)
Chapter 70, Automatic Renewal Contracts Act;
(bb)
Chapter 71, Utah Minor Protection in Social Media Act;
(cc)
Chapter 72a, Artificial Intelligence Applications Relating to Mental Health;
(dd)
Chapter 78, Earned Wage Access Services Act;
and
(ee)
Chapter 81, Utah Digital Choice Act
.
; and
(ff)
Title 78B, Chapter 3, Part 10, Liability for Publishers and Distributors of Material
Harmful to Minors.
(3)
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
division may make rules to establish:
(a)
a public list that identifies a person that:
(i)
violates a chapter
or section
described in Subsection
(2)
;
(ii)
without proper legal justification, fails to comply with an order, subpoena,
judgment, or other legal process issued by:
(A)
the division; or
(B)
a court of competent jurisdiction; or
(iii)
breaches a settlement agreement, stipulation, assurance of voluntary compliance,
or similar instrument signed by the person and the division; and
(b)
a process by which a person may be removed from the list the division establishes as
described in Subsection
(3)(a)
.
Section 3. Section
13-2-5
is amended to read:
13-2-5
Effective
05/06/26
. Powers of director.
The director has authority to:
(1)
in accordance with
Title 63G, Chapter 3, Utah Administrative Rulemaking Act
, issue
rules to administer and enforce
the chapters
a chapter or section
listed in Section
13-2-1
;
(2)
investigate the activities of any business governed by the laws administered and
enforced by the division;
(3)
take administrative and judicial action against persons in violation of the division rules
and the laws administered and enforced by it, including the issuance of cease and desist
orders;
(4)
coordinate, cooperate, and assist with business and industry desiring or attempting to
correct unfair business practices between competitors;
(5)
provide consumer information and education to the public and assist any organization
providing such services; and
(6)
coordinate with, assist, and utilize the assistance of federal, state, and local agencies in
the performance of the director's duties and the protection of the public.
Section 4. Section
13-2-6
is amended to read:
13-2-6
Effective
05/06/26
. Enforcement powers.
(1)
In accordance with Title 63G, Chapter 4, Administrative Procedures Act, the division
shall have authority to convene administrative hearings, issue cease and desist orders,
and impose fines under all the chapters

or sections
identified in Section
13-2-1
.
(2)
A person who intentionally violates a final cease and desist order entered by the division
of which the person has notice is guilty of a third degree felony.
(3)
If the division has reasonable cause to believe that a person has violated or is violating
any chapter
or section
listed in Section
13-2-1
, the division may promptly issue the
alleged violator a citation signed by the division's director or the director's designee.
(a)
Each citation shall be in writing and shall:
(i)
set forth with particularity the nature of the violation, including a reference to the
statutory or administrative rule provision violated;
(ii)
state that a request for review of the citation shall be made in writing and be
received by the division no more than 20 calendar days after the day on which the
division issues the citation;
(iii)
state the consequences of failing to make a timely request for review; and
(iv)
state all other information required by Subsection
63G-4-201
(2).
(b)
In computing a time period under this section, the following days may not be
included:
(i)
the day on which the division issues a citation; and
(ii)
the day on which the division receives a request for review of a citation.
(c)
(i)
Except as provided in Subsection
(3)(c)(iii)
, if the presiding officer finds that
there is not substantial evidence that the recipient violated a chapter
or section

listed in Section
13-2-1
:
(A)
the citation may not become final; and
(B)
the division shall immediately vacate the citation and promptly notify the
recipient in writing.
(ii)
Except as provided in Subsection
(3)(c)(iv)
, if the presiding officer finds that
there is substantial evidence that the recipient violated a chapter
or section
listed
in Section
13-2-1
:
(A)
the citation shall become final; and
(B)
the division may enter a cease and desist order against the recipient.
(iii)
For a citation issued for a violation of Chapter 41, Price Controls During
Emergencies Act, if the presiding officer finds that there is not clear and
convincing evidence that the recipient violated the chapter:
(A)
the citation may not become final; and
(B)
the division shall immediately vacate the citation and promptly notify the
recipient in writing.
(iv)
For a citation issued for a violation of Chapter 41, Price Controls During
Emergencies Act, if the presiding officer finds that there is clear and convincing
evidence that the recipient violated the chapter:
(A)
the citation shall become final; and
(B)
the division may enter a cease and desist order against the recipient.
(d)
(i)
A citation issued under this chapter may be personally served upon a person
upon whom a summons may be served in accordance with the Utah Rules of Civil
Procedure.
(ii)
A citation also may be served by first-class mail, postage prepaid.
(e)
(i)
If the recipient fails to make a request for review within 20 calendar days after
the day on which the division issues the citation, the citation shall become the
final order of the division.
(ii)
The period to contest the citation may be extended by the director for good cause
shown.
(f)
If the chapter
or section
violated allows for an administrative fine, after a citation
becomes final, the director may impose the administrative fine.
(4)
(a)
A person who

has violated, is violating, or has attempted

to violate a chapter

or section
identified in Section
13-2-1
is subject to the division's jurisdiction if:
(i)
the violation or attempted violation is committed wholly or partly within the state;
(ii)
conduct committed outside the state constitutes an attempt to commit a violation
within the state; or
(iii)
transactional resources located within the state are used by the offender to
directly or indirectly facilitate a violation or attempted violation.
(b)
As used in this section, "transactional resources" means:
(i)
a mail drop or mail box, regardless of whether the mail drop or mail box is located
on the premises of a United States Post Office;
(ii)
a telephone or facsimile transmission device;
(iii)
an
Internet
internet
connection by a resident or inhabitant of this state with a
resident- or nonresident-maintained
Internet
internet
site;
(iv)
a business office or private residence used for a business-related purpose;
(v)
an account with or services of a financial institution;
(vi)
the services of a common or private carrier; or
(vii)
the use of a city, county, or state asset or facility, including a road or highway.
(5)
The director or the director's designee, for the purposes outlined in a chapter
administered by the division, may administer oaths, issue subpoenas, compel the
attendance of witnesses, conduct audits, compel sworn responses to written questions, or
compel the production of papers, books, accounts, documents, or evidence.
(6)
(a)
An administrative action filed under this chapter or a chapter
or section
listed in
Section
13-2-1
shall be commenced no later than 10 years after the day on which the
alleged violation occurs.
(b)
A civil action filed under this chapter or a chapter
or section
listed in Section
13-2-1

shall be commenced no later than five years after the day on which the alleged
violation occurs.
(c)
The provisions of this Subsection
(6)
control over the provisions of Title 78B,
Chapter 2, Statutes of Limitations.
(7)
When granting a judgment in the division's favor in connection with the division's
exercise of any authority described in Section
13-2-5
or
13-2-6
, a court shall award:
(a)
reasonable attorney fees;
(b)
court costs;
(c)
costs of investigation; and
(d)
any other relief the court deems appropriate.
Section 5. Section
13-2-7
is amended to read:
13-2-7
Effective
05/06/26
. Violation of restraining or injunctive order -- Civil
penalty.
If any restraining order, any chapter
or section
administered by the division, or
injunction granted under this chapter is violated, the division may submit a motion for, or the
court on its own motion, may impose a civil penalty of not more than $2,000 for each day a
temporary restraining order, preliminary injunction or permanent injunction issued under this
chapter is violated, if the party has received notice of the restraining or injunctive order.
Section 6. Section
13-2-8
is amended to read:
13-2-8
Effective
05/06/26
. Consumer Protection Education and Training Fund.
(1)
There is created an expendable special revenue fund known as the "Consumer
Protection Education and Training Fund."
(2)
(a)
Unless otherwise provided by a chapter
or section
listed in Section
13-2-1
, all
money not distributed as consumer restitution that is received by the division from
administrative fines and settlements, from criminal restitution, or from civil damages,
forfeitures, penalties, and settlements when the division receives the money on its
own behalf and not in a representative capacity, shall be deposited into the fund.
(b)
Any portion of the fund may be maintained in an interest-bearing account.
(c)
All interest earned on fund money shall be deposited into the fund.
(3)
Notwithstanding
Title 63J, Chapter 1, Budgetary Procedures Act
, the division may use
the fund with the approval of the executive director of the Department of Commerce in a
manner consistent with the duties of the division under this chapter for:
(a)
consumer protection education for members of the public;
(b)
equipment for and training of division personnel;
(c)
publication of consumer protection brochures, laws, policy statements, or other
material relevant to the division's enforcement efforts; and
(d)
investigation and litigation undertaken by the division.
(4)
If the balance in the fund exceeds $1,000,000 at the close of any fiscal year, the excess
shall be transferred to the General Fund.
Section 7. Section
59-1-403
is amended to read:
59-1-403
Effective
10/01/26
Partially Repealed
07/01/29
. Confidentiality --
Exceptions -- Penalty -- Application to property tax.
(1)
As used in this section:
(a)
"Distributed tax, fee, or charge" means a tax, fee, or charge:
(i)
the commission administers under:
(A)
this title, other than a tax under Chapter 12, Part 2, Local Sales and Use Tax
Act;
(B)
Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
(C)
Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
(D)
Section
19-6-805
;
(E)
Section
63H-1-205
; or
(F)
Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service
Charges; and
(ii)
with respect to which the commission distributes the revenue collected from the
tax, fee, or charge to a qualifying jurisdiction.
(b)
"GOEO" means the Governor's Office of Economic Opportunity created in Section
63N-1a-301
.
(c)
"Qualifying jurisdiction" means:
(i)
a county, city, or town;
(ii)
the military installation development authority created in Section
63H-1-201
;
(iii)
the Utah Inland Port Authority created in Section
11-58-201
; or
(iv)
the Utah Fairpark Area Investment and Restoration District created in Section
11-70-201
.
(2)
(a)
Any of the following may not divulge or make known in any manner any
information gained by that person from any return filed with the commission:
(i)
a tax commissioner;
(ii)
an agent, clerk, or other officer or employee of the commission; or
(iii)
a representative, agent, clerk, or other officer or employee of any county, city, or
town.
(b)
An official charged with the custody of a return filed with the commission is not
required to produce the return or evidence of anything contained in the return in any
action or proceeding in any court, except:
(i)
in accordance with judicial order;
(ii)
on behalf of the commission in any action or proceeding under:
(A)
this title; or
(B)
other law under which persons are required to file returns with the
commission;
(iii)
on behalf of the commission in any action or proceeding to which the
commission is a party; or
(iv)
on behalf of any party to any action or proceeding under this title if the report or
facts shown by the return are directly involved in the action or proceeding.
(c)
Notwithstanding Subsection
(2)(b)
, a court may require the production of, and may
admit in evidence, any portion of a return or of the facts shown by the return, as are
specifically pertinent to the action or proceeding.
(d)
Notwithstanding any other provision of state law, a person described in Subsection
(2)(a)
may not divulge or make known in any manner any information gained by that
person from any return filed with the commission to the extent that the disclosure is
prohibited under federal law.
(3)
This section does not prohibit:
(a)
a person or that person's duly authorized representative from receiving a copy of any
return or report filed in connection with that person's own tax;
(b)
the publication of statistics as long as the statistics are classified to prevent the
identification of particular reports or returns; and
(c)
the inspection by the attorney general or other legal representative of the state of the
report or return of any taxpayer:
(i)
who brings action to set aside or review a tax based on the report or return;
(ii)
against whom an action or proceeding is contemplated or has been instituted
under this title; or
(iii)
against whom the state has an unsatisfied money judgment.
(4)
(a)
Notwithstanding Subsection
(2)
and for purposes of administration, the
commission may by rule, made in accordance with Title 63G, Chapter 3, Utah
Administrative Rulemaking Act, provide for a reciprocal exchange of information
with:
(i)
the United States Internal Revenue Service; or
(ii)
the revenue service of any other state.
(b)
Notwithstanding Subsection
(2)
and for all taxes except individual income tax and
corporate franchise tax, the commission may by rule, made in accordance with Title
63G, Chapter 3, Utah Administrative Rulemaking Act, share information gathered
from returns and other written statements with the federal government, any other
state, any of the political subdivisions of another state, or any political subdivision of
this state, except as limited by Sections
59-12-209
and
59-12-210
, if the political
subdivision, other state, or the federal government grant substantially similar
privileges to this state.
(c)
Notwithstanding Subsection
(2)
and for all taxes except individual income tax and
corporate franchise tax, the commission may by rule, in accordance with Title 63G,
Chapter 3, Utah Administrative Rulemaking Act, provide for the issuance of
information concerning the identity and other information of taxpayers who have
failed to file tax returns or to pay any tax due.
(d)
Notwithstanding Subsection
(2)
, the commission shall provide to the director of the
Division of Environmental Response and Remediation, as defined in Section
19-6-402
, as requested by the director of the Division of Environmental Response
and Remediation, any records, returns, or other information filed with the
commission under Chapter 13, Motor and Special Fuel Tax Act, or Section
19-6-410.5
regarding the environmental assurance program participation fee.
(e)
Notwithstanding Subsection
(2)
, at the request of any person the commission shall
provide that person sales and purchase volume data reported to the commission on a
report, return, or other information filed with the commission under:
(i)
Chapter 13, Part 2, Motor Fuel; or
(ii)
Chapter 13, Part 4, Aviation Fuel.
(f)
Notwithstanding Subsection
(2)
, upon request from a tobacco product manufacturer,
as defined in Section
59-22-202
, the commission shall report to the manufacturer:
(i)
the quantity of cigarettes, as defined in Section
59-22-202
, produced by the
manufacturer and reported to the commission for the previous calendar year under
Section
59-14-407
; and
(ii)
the quantity of cigarettes, as defined in Section
59-22-202
, produced by the
manufacturer for which a tax refund was granted during the previous calendar
year under Section
59-14-401
and reported to the commission under Subsection
59-14-401(1)(a)(v)
.
(g)
Notwithstanding Subsection
(2)
, the commission shall notify manufacturers,
distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is
prohibited from selling cigarettes to consumers within the state under Subsection
59-14-210(2)
.
(h)
Notwithstanding Subsection
(2)
, the commission may:
(i)
provide to the Division of Consumer Protection within the Department of
Commerce and the attorney general data:
(A)
reported to the commission under Section
59-14-212
; or
(B)
related to a violation under Section
59-14-211
; and
(ii)
upon request, provide to any person data reported to the commission under
Subsections
59-14-212(1)(a)
through
(c)
and Subsection
59-14-212(1)(g)
.
(i)
Notwithstanding Subsection
(2)
, the commission shall, at the request of a committee
of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's
Office of Planning and Budget, provide to the committee or office the total amount of
revenue collected by the commission under Chapter 24, Radioactive Waste Facility
Tax Act, for the time period specified by the committee or office.
(j)
Notwithstanding Subsection
(2)
, the commission shall make the directory required by
Section
59-14-603
available for public inspection.
(k)
Notwithstanding Subsection
(2)
, the commission may share information with federal,
state, or local agencies as provided in Subsection
59-14-606(3)
.
(l)
(i)
Notwithstanding Subsection
(2)
, the commission shall provide the Office of
Recovery Services within the Department of Health and Human Services any
relevant information obtained from a return filed under Chapter 10, Individual
Income Tax Act, regarding a taxpayer who has become obligated to the Office of
Recovery Services.
(ii)
The information described in Subsection
(4)(l)(i)
may be provided by the Office
of Recovery Services to any other state's child support collection agency involved
in enforcing that support obligation.
(m)
(i)
Notwithstanding Subsection
(2)
, upon request from the state court
administrator, the commission shall provide to the state court administrator, the
name, address, telephone number, county of residence, and social security number
on resident returns filed under Chapter 10, Individual Income Tax Act.
(ii)
The state court administrator may use the information described in Subsection
(4)(m)(i)
only as a source list for the master jury list described in Section
78B-1-106
.
(n)
(i)
As used in this Subsection
(4)(n)
:
(A)
"Income tax information" means information gained by the commission that is
required to be attached to or included in a return filed with the commission
under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10,
Individual Income Tax Act.
(B)
"Other tax information" means information gained by the commission that is
required to be attached to or included in a return filed with the commission
except for a return filed under Chapter 7, Corporate Franchise and Income
Taxes, or Chapter 10, Individual Income Tax Act.
(C)
"Tax information" means income tax information or other tax information.
(ii)
(A)
Notwithstanding Subsection
(2)
and except as provided in Subsection
(4)(n)(ii)(B)
or
(C)
, the commission shall at the request of GOEO provide to
GOEO all income tax information.
(B)
For purposes of a request for income tax information made under Subsection
(4)(n)(ii)(A)
, GOEO may not request and the commission may not provide to
GOEO a person's address, name, social security number, or taxpayer
identification number.
(C)
In providing income tax information to GOEO, the commission shall in all
instances protect the privacy of a person as required by Subsection
(4)(n)(ii)(B)
.
(iii)
(A)
Notwithstanding Subsection
(2)
and except as provided in Subsection
(4)(n)(iii)(B)
, the commission shall at the request of GOEO provide to GOEO
other tax information.
(B)
Before providing other tax information to GOEO, the commission shall redact
or remove any name, address, social security number, or taxpayer identification
number.
(iv)
GOEO may provide tax information received from the commission in accordance
with this Subsection
(4)(n)
only:
(A)
as a fiscal estimate, fiscal note information, or statistical information; and
(B)
if the tax information is classified to prevent the identification of a particular
return.
(v)
(A)
A person may not request tax information from GOEO under Title 63G,
Chapter 2, Government Records Access and Management Act, or this section,
if GOEO received the tax information from the commission in accordance with
this Subsection
(4)(n)
.
(B)
GOEO may not provide to a person that requests tax information in
accordance with Subsection
(4)(n)(v)(A)
any tax information other than the tax
information GOEO provides in accordance with Subsection
(4)(n)(iv)
.
(o)
Notwithstanding Subsection
(2)
, the commission may provide to the governing board
of the agreement or a taxing official of another state, the District of Columbia, the
United States, or a territory of the United States:
(i)
the following relating to an agreement sales and use tax:
(A)
information contained in a return filed with the commission;
(B)
information contained in a report filed with the commission;
(C)
a schedule related to Subsection
(4)(o)(i)(A)
or
(B)
; or
(D)
a document filed with the commission; or
(ii)
a report of an audit or investigation made with respect to an agreement sales and
use tax.
(p)
Notwithstanding Subsection
(2)
, the commission may provide information
concerning a taxpayer's state income tax return or state income tax withholding
information to the Driver License Division if the Driver License Division:
(i)
requests the information; and
(ii)
provides the commission with a signed release form from the taxpayer allowing
the Driver License Division access to the information.
(q)
Notwithstanding Subsection
(2)
, the commission shall provide to the Utah
Communications Authority, or a division of the Utah Communications Authority, the
information requested by the authority under Sections
63H-7a-302
,
63H-7a-402
, and
63H-7a-502
.
(r)
Notwithstanding Subsection
(2)
, the commission shall provide to the Utah
Educational Savings Plan information related to a resident or nonresident individual's
contribution to a Utah Educational Savings Plan account as designated on the
resident or nonresident's individual income tax return as provided under Section
59-10-1313
.
(s)
Notwithstanding Subsection
(2)
, for the purpose of verifying eligibility under
Sections
26B-3-106
and
26B-3-903
, the commission shall provide an eligibility
worker with the Department of Health and Human Services or its designee with the
adjusted gross income of an individual if:
(i)
an eligibility worker with the Department of Health and Human Services or its
designee requests the information from the commission; and
(ii)
the eligibility worker has complied with the identity verification and consent
provisions of Sections
26B-3-106
and
26B-3-903
.
(t)
Notwithstanding Subsection
(2)
, the commission may provide to a county, as
determined by the commission, information declared on an individual income tax
return in accordance with Section
59-10-103.1
that relates to eligibility to claim a
residential exemption authorized under Section
59-2-103
.
(u)
Notwithstanding Subsection
(2)
, the commission shall provide a report regarding any
access line provider that is over 90 days delinquent in payment to the commission of
amounts the access line provider owes under Title 69, Chapter 2, Part 4, Prepaid
Wireless Telecommunications Service Charges, to

the board of the Utah
Communications Authority created in Section
63H-7a-201
.
(v)
Notwithstanding Subsection
(2)
, the commission shall provide the Department of
Environmental Quality a report on the amount of tax paid by a radioactive waste
facility for the previous calendar year under Section
59-24-103.5
.
(w)
Notwithstanding Subsection
(2)
, the commission may, upon request, provide to the
Department of Workforce Services any information received under Chapter 10, Part 4,
Withholding of Tax, that is relevant to the duties of the Department of Workforce
Services.
(x)
Notwithstanding Subsection
(2)
, the commission may provide the Public Service
Commission or the Division of Public Utilities information related to a seller that
collects and remits to the commission a charge described in Subsection
69-2-405(2)
,
including the seller's identity and the number of charges described in Subsection
69-2-405(2)
that the seller collects.
(y)
(i)
Notwithstanding Subsection
(2)
, the commission shall provide to each
qualifying jurisdiction the collection data necessary to verify the revenue collected
by the commission for a distributed tax, fee, or charge collected within the
qualifying jurisdiction.
(ii)
In addition to the information provided under Subsection
(4)(y)(i)
, the
commission shall provide a qualifying jurisdiction with copies of returns and other
information relating to a distributed tax, fee, or charge collected within the
qualifying jurisdiction.
(iii)
(A)
To obtain the information described in Subsection
(4)(y)(ii)
, the chief
executive officer or the chief executive officer's designee of the qualifying
jurisdiction shall submit a written request to the commission that states the
specific information sought and how the qualifying jurisdiction intends to use
the information.
(B)
The information described in Subsection
(4)(y)(ii)
is available only in official
matters of the qualifying jurisdiction.
(iv)
Information that a qualifying jurisdiction receives in response to a request under
this subsection is:
(A)
classified as a private record under Title 63G, Chapter 2, Government Records
Access and Management Act; and
(B)
subject to the confidentiality requirements of this section.
(z)
Notwithstanding Subsection
(2)
, the commission shall provide the Alcoholic
Beverage Services Commission, upon request, with taxpayer status information
related to state tax obligations necessary to comply with the requirements described
in Section
32B-1-203
.
(aa)
Notwithstanding Subsection
(2)
, the commission shall inform the Department of
Workforce Services, as soon as practicable, whether an individual claimed and is
entitled to claim a federal earned income tax credit for the year requested by the
Department of Workforce Services if:
(i)
the Department of Workforce Services requests this information; and
(ii)
the commission has received the information release described in Section
35A-9-604
.
(bb)
(i)
As used in this Subsection
(4)(bb)
, "unclaimed property administrator" means
the administrator or the administrator's agent, as those terms are defined in Section
67-4a-102
.
(ii)
(A)
Notwithstanding Subsection
(2)
, upon request from the unclaimed property
administrator and to the extent allowed under federal law, the commission shall
provide the unclaimed property administrator the name, address, telephone
number, county of residence, and social security number or federal employer
identification number on any return filed under Chapter 7, Corporate Franchise
and Income Taxes, or Chapter 10, Individual Income Tax Act.
(B)
The unclaimed property administrator may use the information described in
Subsection
(4)(bb)(ii)(A)
only for the purpose of returning unclaimed property
to the property's owner in accordance with Title 67, Chapter 4a, Revised
Uniform Unclaimed Property Act.
(iii)
The unclaimed property administrator is subject to the confidentiality provisions
of this section with respect to any information the unclaimed property
administrator receives under this Subsection
(4)(bb)
.
(cc)
Notwithstanding Subsection
(2)
, the commission may, upon request, disclose a
taxpayer's state individual income tax information to a program manager of the Utah
Fits All Scholarship Program under Section
53F-6-402
if:
(i)
the taxpayer consents in writing to the disclosure;
(ii)
the taxpayer's written consent includes the taxpayer's name, social security
number, and any other information the commission requests that is necessary to
verify the identity of the taxpayer; and
(iii)
the program manager provides the taxpayer's written consent to the commission.
(dd)
Notwithstanding Subsection
(2)
, the commission may provide to the Division of
Finance within the Department of Government Operations any information necessary
to facilitate a payment from the commission to a taxpayer, including:
(i)
the name of the taxpayer entitled to the payment or any other person legally
authorized to receive the payment;
(ii)
the taxpayer identification number of the taxpayer entitled to the payment;
(iii)
the payment identification number and amount of the payment;
(iv)
the tax year to which the payment applies and date on which the payment is due;
(v)
a mailing address to which the payment may be directed; and
(vi)
information regarding an account at a depository institution to which the
payment may be directed, including the name of the depository institution, the
type of account, the account number, and the routing number for the account.
(ee)
Notwithstanding Subsection
(2)
, the commission shall provide the total amount of
revenue collected by the commission under Subsection
59-5-202(5)
:
(i)
at the request of a committee of the Legislature, the Office of the Legislative
Fiscal Analyst, or the Governor's Office of Planning and Budget, to the committee
or office for the time period specified by the committee or office; and
(ii)
to the Division of Finance for purposes of the Division of Finance administering
Subsection
59-5-202(5)
.
(ff)
Notwithstanding Subsection
(2)
, the commission may provide the Department of
Agriculture and Food with information from a return filed in accordance with
Chapter 31, Cannabinoid Licensing and Tax Act.
(gg)
Notwithstanding Subsection
(2)
, the commission shall provide the Department of
Workforce Services with the information described in Section
35A-3-105
.
(hh)
Notwithstanding Subsection
(2)
, the commission may provide aggregated
information to the Utah Population Committee, created in Section
63C-20-103
, if the
Utah Population Committee requests the information in accordance with Section
63C-20-105
.
(ii)
Notwithstanding Subsection
(2)
, the commission shall provide the Division of
Consumer Protection the name and identifying information of a covered entity, as
defined in Section
59-35-102
, that collects and remits to the commission a tax
described in Section
59-35-103
.
(5)
(a)
Each report and return shall be preserved for at least three years.
(b)
After the three-year period provided in Subsection
(5)(a)
the commission may
destroy a report or return.
(6)
(a)
Any individual who violates this section is guilty of a class A misdemeanor.
(b)
If the individual described in Subsection
(6)(a)
is an officer or employee of the state,
the individual shall be dismissed from office and be disqualified from holding public
office in this state for a period of five years thereafter.
(c)
Notwithstanding Subsection
(6)(a)
or
(b)
, GOEO, when requesting information in
accordance with Subsection
(4)(n)(iii)
, or an individual who requests information in
accordance with Subsection
(4)(n)(v)
:
(i)
is not guilty of a class A misdemeanor; and
(ii)
is not subject to:
(A)
dismissal from office in accordance with Subsection
(6)(b)
; or
(B)
disqualification from holding public office in accordance with Subsection
(6)(b)
.
(d)
Notwithstanding Subsection
(6)(a)
or
(b)
, for a disclosure of information to the
Office of the Legislative Auditor General in accordance with Title 36, Chapter 12,
Legislative Organization, an individual described in Subsection
(2)
:
(i)
is not guilty of a class A misdemeanor; and
(ii)
is not subject to:
(A)
dismissal from office in accordance with Subsection
(6)(b)
; or
(B)
disqualification from holding public office in accordance with Subsection
(6)(b)
.
(7)
Except as provided in Section
59-1-404
, this part does not apply to the property tax.
Section 8. Section
59-35-101
is enacted to read:
35. Covered Entity Excise Tax
1. General Provisions
59-35-101
Effective
10/01/26
. 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 negative mental health outcomes;
(3)
existing state efforts to address minor access to material harmful to minors and to
provide mental health services for minors have been inadequate due to limited resources;
(4)
commercial entities that publish or distribute material harmful to minors have not
voluntarily implemented effective age verification measures to prevent minor access;
(5)
the state has a substantial and compelling interest in protecting minors from material
harmful to minors;
(6)
age verification requirements are an effective and minimally restrictive means of
preventing minor access to material harmful to minors;
(7)
additional funding is necessary to support mental health services for minors and to
enforce age verification requirements; and
(8)
entities required to implement age verification systems create regulatory costs and
societal harms that warrant an excise tax to fund prevention and enforcement efforts.
Section 9. Section
59-35-102
is enacted to read:
59-35-102
Effective
10/01/26
. 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, digital audio-visual works, digital audio works, digital books, or
gaming services, including the streaming of or subscription for access to digital images,
digital audio-visual works, digital audio works, digital books, or gaming services
regardless of:
(a)
the delivery method; or
(b)
whether the amount paid or charged for access provides a right to:
(i)
single-use access to the digital images, digital audio-visual works, digital audio
works, digital books, or gaming services; or
(ii)
access to the digital images, digital audio-visual works, digital audio works,
digital books, or gaming services through a subscription, including a right that
terminates upon the occurrence of a condition.
(3)
"Division" means the Division of Consumer Protection created in Section
13-2-1
.
Section 10. Section
59-35-103
is enacted to read:
59-35-103
Effective
10/01/26
. 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.
Section 11. Section
59-35-104
is enacted to read:
59-35-104
Effective
10/01/26
. Collection and administration of tax.
(1)
The commission shall administer, collect, and enforce the tax under this chapter in
accordance with:
(a)
Chapter 1, General Taxation Policies; and
(b)
the same procedures used to administer, collect, and enforce the tax under Chapter
12, Part 1, Tax Collection.
(2)
(a)
A covered entity that collects the tax imposed on covered transactions shall remit
to the commission, in an electronic format approved by the commission:
(i)
the tax due in the previous quarter; and
(ii)
the tax return.
(b)
Notwithstanding Subsection
(2)(a)
, if a covered entity is required to file a sales and
use tax return, the covered entity shall file the tax return and remit the tax imposed
under this chapter in an electronic format the commission approves on the same
schedule as the covered entity's sales and use tax filing.
(3)
A covered entity shall maintain records of covered transactions to determine the amount
of tax due under this part for a period of three years.
(4)
The commission may make an assessment in accordance with Section
59-1-1405
for a
deficiency of a tax, fee, or charge required to be paid under this chapter.
(5)
In addition to the tax required by this part, a person shall pay a penalty as provided in
Section
59-1-401
, plus interest at the rate and in the manner provided in Section
59-1-402
, if a person subject to this section fails to:
(a)
pay the tax imposed by this part;
(b)
pay the tax on time; or
(c)
file a return or statement required by this part.
(6)
An overpayment of a tax imposed by this part shall accrue interest at the rate and in the
manner provided in Section
59-1-402
.
(7)
The commission shall administer the tax imposed under this chapter based on referrals
of covered entities from the division in accordance with Section
78B-3-1004
.
Section 12. Section
59-35-105
is enacted to read:
59-35-105
Effective
10/01/26
. Minor Mental Health Restricted Account --
Creation -- Deposits into account -- Distribution.
(1)
There is created within the General Fund a restricted account known as the "Minor
Mental Health Restricted Account."
(2)
The account consists of:
(a)
revenue collected from the tax imposed by Section
59-35-103
;
(b)
appropriations made to the account by the Legislature;
(c)
interest and earnings on account money;
(d)
donations or grants from public or private entities; and
(e)
transfers from the Minor Online Safety Restricted Account as provided in Section
78B-3-1007
.
(3)
The Division of Finance shall:
(a)
deposit 90% of the revenue described in Subsection
(2)(a)
into the account; and
(b)
deposit 10% of the revenue described in Subsection
(2)(a)
into the Minor Online
Safety Restricted Account created in Section
78B-3-1007
.
(4)
Upon appropriation by the Legislature, money in the account shall be distributed to the
Department of Health and Human Services for:
(a)
mental health treatment programs for minors affected by material harmful to minors;
(b)
educational programs for parents, guardians, educators, and minors on the mental
health risks associated with material harmful to minors;
(c)
early prevention and intervention programs for minors at risk of mental health harm
from material harmful to minors; and
(d)
research and public awareness campaigns addressing mental health harm to minors
caused by material harmful to minors.
Section 13. Section
78B-3-1001
is amended to read:
78B-3-1001
Effective
05/06/26
. Definitions.
As used in this chapter:
(1)
"Commercial entity" includes corporations, limited liability companies, partnerships,
limited partnerships, sole proprietorships, or other legally recognized entities.
(2)
"Commission" means the State Tax Commission described in Section
59-1-201
.
(2)
(3)
"Digitized identification card" means a data file available on any mobile device
which has connectivity to the
Internet
internet
through a state-approved application that
allows the mobile device to download the data file from a state agency or an authorized
agent of a state agency that contains all of the data elements visible on the face and back
of a license or identification card and displays the current status of the license or
identification card.
(3)
(4)
"Distribute" means to issue, sell, give, provide, deliver, transfer, transmute,
circulate, or disseminate by any means.
(5)
"Division" means the Division of Consumer Protection created in Section
13-2-1
.
(4)
(6)
"Internet" means the international computer network of both federal and
non-federal interoperable packet switched data networks.
(5)
(7)
"Material harmful to minors"
is defined as all of the following
means
:
(a)
any material that the average person, applying contemporary community standards,
would find, taking the material as a whole and with respect to minors, is designed to
appeal to, or is designed to pander to, the prurient interest;
(b)
material that exploits, is devoted to, or principally consists of descriptions of actual,
simulated, or animated display or depiction of any of the following, in a manner
patently offensive with respect to minors:
(i)
pubic hair, anus, vulva, genitals, or nipple of the female breast;
(ii)
touching, caressing, or fondling of nipples, breasts, buttocks, anuses, or genitals;
or
(iii)
sexual intercourse, masturbation, sodomy, bestiality, oral copulation,
flagellation, excretory functions, exhibitions, or any other sexual act; and
(c)
the material taken as a whole lacks serious literary, artistic, political, or scientific
value for minors.
(6)
(8)
"Minor" means any person under 18 years old.
(7)
(9)
"News-gathering organization" means any of the following:
(a)
an employee of a newspaper, news publication, or news source, printed or on an
online or mobile platform, of current news and public interest, while operating as an
employee as provided in this subsection, who can provide documentation of such
employment with the newspaper, news publication, or news source; or
(b)
an employee of a radio broadcast station, television broadcast station, cable
television operator, or wire service while operating as an employee as provided in
this subsection, who can provide documentation of such employment.
(8)
(10)
"Publish" means to communicate or make information available to another person
or entity on a publicly available
Internet
internet
website.
(9)
(11)
"Reasonable age verification methods" means
verifying
the processes or means
used by a commercial entity to verify
that the person seeking to access the material is 18
years old or older
by using any of the following methods
including
by
:
(a)
use of a digitized
information
identification
card as defined in this section;
(b)
verification through an independent, third-party age verification service that
compares the personal information entered by the individual who is seeking access to
the material that is available from a commercially available database, or aggregate of
databases, that is regularly used by government agencies and businesses for the
purpose of age and identity verification;
or
(c)
any commercially reasonable method that relies on public or private transactional
data to verify the age of the person attempting to access the material
.
; or
(d)
any process or means established by the division by rule under Section
78B-3-1005
.
(10)
(12)
"Substantial portion" means more than 33-1/3% of total material on a website,
which meets the definition of "material harmful to minors" as defined in this section.
(11)
(13)
(a)
"Transactional data" means a sequence of information that documents an
exchange, agreement, or transfer between an individual, commercial entity, or third
party used for the purpose of satisfying a request or event.
(b)
"Transactional data" includes records from mortgage, education, and employment
entities.
Section 14. Section
78B-3-1002
is amended to read:
78B-3-1002
Effective
05/06/26
. Age verification requirement -- Retention of
data -- Exceptions.
(1)
(a)
A commercial entity that knowingly and intentionally publishes or distributes
material harmful to minors on the
Internet
internet
from a website that contains a
substantial portion of
such material
material harmful to minors
shall
be held liable
if the entity fails to
perform reasonable age verification methods to verify the age of
an individual attempting to access the material.
(b)
There is a rebuttable presumption that a website contains a substantial portion of
material harmful to minors if the commercial entity:
(i)
markets or brands the website as primarily providing material harmful to minors;
(ii)
uses a website name, domain name, or subdomain
that indicates the website
primarily provides material harmful to minors; or
(iii)
advertises or promotes material harmful to minors as a primary feature of the
website.
(2)
A commercial entity or third party that performs the required age verification shall not
retain any identifying information of the individual after access has been granted to the
material.
(3)
A commercial entity that is found to have violated this section shall be liable to an
individual for damages resulting from a minor's accessing the material, including court
costs and reasonable attorney fees as ordered by the court.
An individual is considered
to be accessing the website from this state if the individual is actually located in the
state, regardless of whether the individual is using a virtual private network, proxy
server, or other means to disguise or misrepresent the individual's geographic location to
make it appear that the individual is accessing a website from a location outside this
state.
(4)
A commercial entity that operates a website that contains a substantial portion of
material harmful to minors may not facilitate or encourage the use of a virtual private
network, proxy server, or other means to circumvent age verification requirements,
including by providing:
(a)
instructions on how to use a virtual private network or proxy server to access the
website; or
(b)
means for individuals in this state to circumvent geofencing or blocking.
(4)
A commercial entity that is found to have knowingly retained identifying information
of the individual after access has been granted to the individual shall be liable to the
individual for damages resulting from retaining the identifying information, including
court costs and reasonable attorney fees as ordered by the court.
(5)
This section shall not apply to any bona fide news or public interest broadcast, website
video, report, or event and shall not be construed to affect the rights of a news-gathering
organization.
(6)
No
Internet
internet
service provider, affiliate or subsidiary of an
Internet
internet

service provider, search engine, or cloud service provider shall be held to have violated
the provisions of this section solely for providing access or connection to or from a
website or other information or content on the
Internet
internet
, or a facility, system, or
network not under that provider's control, including transmission, downloading, storing,
or providing access, to the extent that such provider is not responsible for the creation of
the content of the communication that constitutes material harmful to minors.
Section 15. Section
78B-3-1003
is amended to read:
78B-3-1003
Effective
05/06/26
. Liability for publishers and distributors --
Liability of a parent or guardian for repeated offenses by a minor on school grounds.
(1)
A commercial entity that is found to have violated Section
78B-3-1002
shall be liable to
an individual for damages resulting from a minor's accessing the material, including
court costs and reasonable attorney fees as ordered by the court.
(2)
A commercial entity that is found to have knowingly retained identifying information of
the individual after access has been granted to the individual shall be liable to the
individual for damages resulting from retaining the identifying information, including
court costs and reasonable attorney fees as ordered by the court.
(3)
(a)
Except as provided in Subsection
(6)
(3)(f)
, if a person suffers damages from a
minor committing the same offense repeatedly on school grounds for an offense in
Title 76, Utah Criminal Code, or Title 80, Utah Juvenile Code, the person may bring
a cause of action against a parent or guardian with legal custody of the minor to
recover costs and damages caused by the repeated offense.
(2)
(b)
The parent or guardian is not liable for costs or damages under Subsection
(1)
(3)(a)
if the parent or guardian made a reasonable effort to supervise and direct the
minor.
(3)
(c)
If a parent or guardian is found liable under this section, the court may waive
part or all of the parent's or guardian's liability for costs or damages if the court finds:
(a)
(i)
good cause; or
(b)
(ii)
that the parent or guardian reported the minor's wrongful conduct to law
enforcement after the parent or guardian knew of the minor's wrongful conduct.
(4)
(d)
A report is not required under Subsection
(3)(b)(ii)
(3)(c)(ii)
from a parent or
guardian if the minor was arrested or apprehended by law enforcement.
(5)
(e)
An adjudication or a conviction of a minor for a repeated offense under Title 76,
Utah Criminal Code, or Title 80, Utah Juvenile Code, is not required for a civil action
to be brought under this section.
(6)
(f)
A person may not bring a cause of action against the state, an agency of the state,
or a contracted provider of an agency of the state, under this
section
Subsection
(3)
.
Section 16. Section
78B-3-1004
is enacted to read:
78B-3-1004
Effective
05/06/26
. Enforcement powers of the division.
(1)
The division shall administer and enforce the provisions of this chapter, in accordance
with Title 13, Chapter 2, Division of Consumer Protection.
(2)
The division may coordinate with the Office of the Attorney General and the Internet
Crimes Against Children Task Force in conducting investigations under this section.
(3)
(a)
In addition to the division's enforcement powers under Title 13, Chapter 2,
Division of Consumer Protection:
(i)
the division director may impose an administrative fine of up to $2,500 for each
violation of this chapter; and
(ii)
the division may bring an action in court to enforce a provision of this chapter.
(b)
In a court action by the division to enforce a provision of this chapter, the court may:
(i)
declare that the act or practice violates a provision of this chapter;
(ii)
enjoin actions that violate this chapter;
(iii)
order disgorgement of any money received in violation of this chapter;
(iv)
order payment of disgorged money to an injured purchaser or consumer;
(v)
impose a civil penalty of up to $2,500 for each violation of this chapter;
(vi)
award actual damages to an injured purchaser or consumer; and
(vii)
award any other relief that the court deems reasonable and necessary.
(c)
If a court grants judgment or injunctive relief to the division, the court shall award
the division:
(i)
reasonable attorney fees;
(ii)
court costs; and
(iii)
investigative fees.
(4)
(a)
A person who violates an administrative or court order issued for a violation of
this chapter is subject to a civil penalty of no more than $5,000 for each violation.
(b)
A civil penalty authorized under this section may be imposed in a civil action.
(5)
Money received for the payment of a fine or civil penalty imposed under this section
shall be deposited into the Minor Online Safety Restricted Account created in Section
78B-3-1007
.
(6)
Nothing in this chapter shall displace any other available remedies or rights authorized
under the laws of this state or the United States.
(7)
The division shall notify the commission in writing of any commercial entity that the
division determines is required to perform age verification under Section
78B-3-1002
.
Section 17. Section
78B-3-1005
is enacted to read:
78B-3-1005
Effective
05/06/26
. Rulemaking authority.
In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
division may make rules:
(1)
establishing standards and processes for determining whether a website contains a
substantial portion of material harmful to minors, including methodologies for
calculating the percentage of material harmful to minors on a website; and
(2)
establishing reasonable age verification standards that commercial entities may meet to
comply with Section
78B-3-1002
, including standards for:
(a)
third-party age verification services;
(b)
protecting user privacy and data security;
(c)
verifying the reliability and accuracy of age verification methods; and
(d)
retaining, protecting, and securely disposing of any information obtained as a result
of age verification.
Section 18. Section
78B-3-1006
is enacted to read:
78B-3-1006
Effective
05/06/26
. Safe harbor.
A commercial entity is deemed in compliance with the age verification requirements of
Section
78B-3-1002
if the commercial entity uses an age verification method that meets the
standards established by the division by rule under Section
78B-3-1005
.
Section 19. Section
78B-3-1007
is enacted to read:
78B-3-1007
Effective
05/06/26
. Minor Online Safety Restricted Account -
-

C
reation -- Deposits into account -- Distribution.
(1)
There is created within the General Fund a restricted account known as the "Minor
Online Safety Restricted Account."
(2)
The account consists of:
(a)
deposits from the tax imposed under Title 59, Chapter 35, Covered Entity Excise
Tax, as provided in Section
59-35-105
;
(b)
fines and civil penalties collected under Section
78B-3-1004
;
(c)
appropriations made to the account by the Legislature; and
(d)
interest and earnings on account money.
(3)
The Division of Finance shall deposit fines and civil penalties described in Subsection
(2)(b)
into the account.
(4)
Upon appropriation by the Legislature, money in the account shall be distributed to the
Division of Consumer Protection for:
(a)
enforcement of age verification requirements described in Section
78B-3-1002
;
(b)
investigations and audits of commercial entities for compliance with age verification
requirements;
(c)
specialized equipment and facilities necessary for enforcement activities; and
(d)
coordination with the Office of the Attorney General and the Internet Crimes Against
Children Task Force.
(5)
The Division of Consumer Protection shall use money distributed under Subsection
(4)

with the approval of the executive director of the Department of Commerce in a manner
consistent with the duties of the division under this part.
(6)
If the balance in the account exceeds $4,000,000 at the close of any fiscal year, the
excess shall be transferred to the Minor Mental Health Restricted Account created in
Section
59-35-105
.
Section 20. Section
78B-3-1008
is enacted to read:
78B-3-1008
Effective
05/06/26
. Severability.
(1)
If any provision of this chapter or the application of any provision to any person or
circumstance is held invalid by a final decision of a court of competent jurisdiction, the
remainder of this chapter shall be given effect without the invalid provision or
application.
(2)
The provisions of this chapter are severable.
Section 21.
FY 2027 Appropriations.
The following sums of money are appropriated for the fiscal year beginning July 1,
2026, and ending June 30, 2027. These are additions to amounts previously appropriated for
fiscal year 2027.
Subsection 21(a).
Operating and Capital Budgets
Under the terms and conditions of Title 63J, Chapter 1, Budgetary Procedures Act, the
Legislature appropriates the following sums of money from the funds or accounts indicated for
the use and support of the government of the state of Utah.
GENERAL GOVERNMENT
DEPARTMENT OF COMMERCE
ITEM 1
Department of Commerce - Commerce General Regulation
From Minor Online Safety Restricted Account, One-time
4,000,000
Consumer Protection
4,000,000
Subsection 21(b).
Restricted Fund and Account Transfers
The Legislature authorizes the State Division of Finance to transfer the following
amounts between the following funds or accounts as indicated. Expenditures and outlays from
the funds to which the money is transferred must be authorized by an appropriation.
GENERAL GOVERNMENT
ITEM 2
Minor Online Safety Restricted Account
From Consumer Protection Education , One-time
4,000,000
Minor Online Safety Restricted Account
4,000,000
Section 22.
Effective Date.
(1)
Except as provided in Subsections (2) and (3), this bill takes effect May 6, 2026.
(2)
The actions affecting Section 13-2-1 (Effective 07/01/26) take effect on July 1, 2026.
(3)
The actions affecting the following sections take effect on October 1, 2026:
(a)
Section 59-1-403(Effective 10/01/26)(Partially Repealed 07/01/29);
(b)
Section 59-35-101(Effective 10/01/26);
(c)
Section 59-35-102(Effective 10/01/26);
(d)
Section 59-35-103(Effective 10/01/26);
(e)
Section 59-35-104(Effective 10/01/26); and
(f)
Section 59-35-105(Effective 10/01/26).
3-12-26 11:33 AM