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SB 287UTAHSession 2026State BillSigned into law
Enacted

Utah levies an annual tax on large targeted advertising entities starting in 2027

Original title: Targeted Advertising Tax

Last action · March 25, 2026: Governor SignedSponsors: Mike McKell and 2 others

Bill progressHistory & official text ↓
Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Does

Beginning January 1, 2027, Utah levies an annual tax on entities that generate $1,000,000 or more in in-state targeted advertising and $100,000,000 or more globally, provided that targeted advertising accounts for at least 50% of their total gross receipts. The State Tax Commission administers the tax and deposits revenues into a newly created restricted account to fund child literacy, mental health, foster care, and other youth or public awareness programs.

Why it matters

Large digital advertising firms meeting specific state and global revenue thresholds face a new tax calculated using an in-state apportionment formula, with proceeds directed to support designated child, family, and education restricted funds.

Background
  • Michael K. McKell serves as a member of the Utah Senate representing the upper house where SB 287 originated. context
  • Jordan D. Teuscher serves as a member of the Utah House of Representatives who sponsored the bill in the House. context
  • The State Tax Commission is the principal state agency responsible for administering state taxes, fees, and charges in Utah. context

Who It Affects

Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.

Directly affected

targeted advertising entities

Qualifying large digital advertising businesses must file annual returns, calculate apportioned gross receipts, and pay an annual tax starting in 2027.

Directly affected

State Tax Commission

The commission is responsible for administering, collecting, and enforcing the tax, retaining administrative charges, and promulgating administrative rules.

Directly affected

Recipients of restricted account funds

Programs supporting child literacy, mental health services for children, foster care, youth sports, and civic information may receive appropriations from the restricted account.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Which companies are required to pay the targeted advertising tax?
Companies must pay the tax if they deliver to users in Utah, generate at least $1,000,000 in from Utah targeted advertising, generate $100,000,000 or more in total global targeted advertising receipts, and derive 50% or more of their total global gross receipts from targeted advertising.
How is the tax amount calculated for a qualifying entity?
The tax is calculated by multiplying the general state sales and use tax rate by the entity's derived from in Utah, which is apportioned based on the ratio of s delivered in Utah compared to total impressions delivered everywhere.
Where does the revenue collected from this tax go?
Revenues are deposited into the Tax Restricted Account and may be appropriated for child literacy, youth programs, mental health services for children, adoption and foster care services, civic information programs, and public awareness campaigns.

What else do you want to know?

News Coverage

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Where This Stands

Current status: Signed into law.

Procedural history

56 actions
  1. Mar 25, 2026Lieutenant Governor's office for filingEnrolled
    Governor Signed
  2. Mar 13, 2026Senate
    Senate/ to Governor
  3. Mar 13, 2026Senate
    Senate/ received enrolled bill from Printing
  4. Mar 12, 2026Senate
    Senate/ enrolled bill to Printing
  5. Mar 12, 2026Senate Secretary
    Enrolled Bill Returned to House or Senate
  6. Mar 10, 2026Legislative Research and General Counsel / Enrolling
    Draft of Enrolled Bill Prepared
Show 50 earlier actions
  1. Mar 10, 2026Legislative Research and General Counsel / Enrolling
    Bill Received from Senate for Enrolling
  2. Mar 10, 2026Senate
    Senate/ signed by President/ sent for enrolling
  3. Mar 10, 2026Senate
    Senate/ received from House
  4. Mar 6, 2026House
    House/ to Senate
  5. Mar 6, 2026House
    House/ signed by Speaker/ returned to Senate
  6. Mar 6, 2026House
    House/ received from Senate
  7. Mar 6, 2026Senate
    Senate/ to House
  8. Mar 6, 2026Senate
    Senate/ concurs with House amendment
  9. Mar 6, 2026Senate
    Senate/ placed on Concurrence Calendar
  10. Mar 6, 2026Senate
    Senate/ received from House
  11. Mar 6, 2026House
    House/ to Senate
  12. Mar 6, 2026HouseFloor
    House/ passed 3rd reading
  13. Mar 6, 2026House
    House/ substituted
  14. Mar 6, 2026House
    House/ 3rd reading
  15. Mar 5, 2026House
    House/ Rules to 3rd Reading Calendar
  16. Mar 5, 2026Released
    LFA/ fiscal note publicly available for SB0287S01
  17. Mar 5, 2026Version Sponsor
    LFA/ fiscal note sent to sponsor for SB0287S01
  18. Mar 5, 2026Legislative Fiscal Agency
    LFA/ bill sent to agencies for fiscal input for SB0287S01
  19. Mar 5, 2026Legislative Fiscal Analyst
    LFA/ bill assigned to staff for fiscal analysis for SB0287S01
  20. Mar 3, 2026House
    House/ 3rd Reading Calendar to Rules
  21. Mar 3, 2026House
    House/ 2nd reading
  22. Mar 3, 2026House
    House/ comm rpt/ amended
  23. Mar 3, 2026House
    House Comm - Favorable Recommendation
  24. Mar 3, 2026House
    House Comm - Amendment Recommendation
  25. Mar 2, 2026HouseCommittee
    House/ to standing committee
  26. Mar 2, 2026HouseIntroduced
    House/ 1st reading (Introduced)
  27. Feb 27, 2026House
    House/ received from Senate
  28. Feb 27, 2026Senate
    Senate/ to House
  29. Feb 27, 2026SenateFloor
    Senate/ passed 3rd reading
  30. Feb 27, 2026Senate
    Senate/ floor amendment
  31. Feb 27, 2026Senate
    Senate/ uncircled
  32. Feb 27, 2026Senate
    Senate/ circled
  33. Feb 27, 2026Senate
    Senate/ 3rd reading
  34. Feb 26, 2026SenateFloor
    Senate/ passed 2nd reading
  35. Feb 26, 2026Senate
    Senate/ uncircled
  36. Feb 26, 2026Senate
    Senate/ circled
  37. Feb 26, 2026Senate
    Senate/ 2nd reading
  38. Feb 18, 2026Senate
    Senate/ placed on 2nd Reading Calendar
  39. Feb 18, 2026Senate
    Senate/ committee report favorable
  40. Feb 17, 2026Senate
    Senate Comm - Favorable Recommendation
  41. Feb 17, 2026Senate
    Senate/ received fiscal note from Fiscal Analyst
  42. Feb 17, 2026Released
    LFA/ fiscal note publicly available for SB0287
  43. Feb 12, 2026Version Sponsor
    LFA/ fiscal note sent to sponsor for SB0287
  44. Feb 12, 2026SenateCommittee
    Senate/ to standing committee
  45. Feb 11, 2026SenateIntroduced
    Senate/ 1st reading (Introduced)
  46. Feb 10, 2026Senate
    Senate/ received bill from Legislative Research
  47. Feb 10, 2026Legislative Fiscal Agency
    LFA/ bill sent to agencies for fiscal input for SB0287
  48. Feb 10, 2026Legislative Fiscal Analyst
    LFA/ bill assigned to staff for fiscal analysis for SB0287
  49. Feb 10, 2026Legislative Research and General Counsel
    Numbered Bill Publicly Distributed
  50. Feb 10, 2026Legislative Research and General Counsel
    Bill Numbered but not Distributed

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Mike McKellSenate · District 25RepublicanPrimary sponsor
Jordan TeuscherHouse · District 44RepublicanCosponsor
Jordan TeuscherHouse · District 44RepublicanCosponsor

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift99% confidence

Establishment of Targeted Advertising Tax

Utah establishes a new tax framework specifically focused on large digital advertising operations, tying revenue generation directly to targeted child and family welfare accounts.

State Tax CommissionTargeted Advertising Tax Restricted Account

Connected Entities

Targeted Advertising Restricted Account, State Tax Commission, Michael K. McKell and 2 more
OrganizationTargeted Advertising Restricted Account“Restricted account created for the deposit of tax revenue”Map →
OrganizationState Tax Commission“Administers and collects the targeted advertising tax”Map →
PersonMichael K. McKell“Chief Sponsor of SB 287”Map →
PersonJordan D. Teuscher“House Sponsor of SB 287”Map →
OrganizationState Tax Commission Administrative Charge Account“Restricted account for administrative charges”Map →

Sources

Open source document

le.utah.gov

Analysis Score

0–100
  • Significance75
    How much this matters to a regular citizen
  • Controversy65
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz50
    Current news / social attention level

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