UT SB0287

Imposes an annual tax beginning January 1, 2027, on entities that deliver targeted advertising in Utah, calculated at the state sales tax rate applied to gross receipts from targeted advertising in the state

Applies only to entities generating at least $1 million from targeted advertising in Utah and $100 million from all targeted advertising globally, where targeted advertising constitutes 50% or more of total gross receipts

Defines "targeted advertising" as ad delivery through a bidding process, using individualized data profiles, where users can interact with the advertisement (via links or QR codes)

Creates the Targeted Advertising Tax Restricted Account to fund child literacy programs, civic information programs, youth sports/recreation, youth volunteerism, children's mental health services, adoption/foster care services, and public awareness campaigns about targeted advertising effects

Takes effect May 6, 2026, with the State Tax Commission administering collection and retaining up to 1.5% as an administrative charge