2026 Legislative Session

SB 287 – Targeted Advertising Tax
Sen. Michael McKell

Official bill purpose:

This bill imposes a tax on targeted advertising in the state. It:

  • 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.

Read bill details on the official state site.

Association notes/why we’re tracking this:

Watching to make sure the bill does not negatively impact credit unions.

Association posture on the bill:

Monitoring for impact

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