SB 73

Enrolled Copy  S.B. 73
1Online Age Verification Amendments
  2026 GENERAL SESSION
  STATE OF UTAH
  Chief Sponsor: Calvin R. Musselman
  House Sponsor: Steve Eliason
2
3  LONG TITLE
4  General Description:
5      This bill enacts provisions related to online providers of content harmful to minors.
6  Highlighted Provisions:
7      This bill:
8      ▸ defines terms;
9      ▸ provides legislative findings;
10      ▸ imposes an excise tax on certain entities that provide content harmful to minors;
11      ▸ provides for administration and collection of the excise tax by the State Tax Commission
12  based on referrals from the Division of Consumer Protection;
13      ▸ creates the Minor Mental Health Restricted Account within the General Fund;
14      ▸ directs tax revenues to the Department of Health and Human Services and the Division of
15  Consumer Protection to be used for mental health programs and enforcement of age
16  verification requirements;
17      ▸ provides for liability for publishers and distributors of material harmful to minors who
18  fail to perform age verification;
19      ▸ grants the Division of Consumer Protection authority to investigate and enforce age
20  verification requirements;
21      ▸ provides administrative fines and civil penalties for violations of age verification
22  requirements;
23      ▸ creates the Minor Online Safety Restricted Account (account) within the General Fund
24  and provides for deposits from tax revenue and from fines and civil penalties;
25      ▸ directs money in the account to the Division of Consumer Protection to be used for
26  enforcement of age verification requirements and online safety for minors;
27      ▸ provides rulemaking authority to the Division of Consumer Protection to establish
S.B. 73  Enrolled Copy
28   standards for substantial portion determinations and age verification methods;
29▸ provides safe harbor for approved age verification methods;
30▸ provides a severability clause; and
31▸ makes technical and conforming changes.
32   Money Appropriated in this Bill:
33This bill appropriates $4,000,000 in operating and capital budgets for fiscal year 2027, all
34   of which is from the various sources as detailed in this bill.
35This bill appropriates $4,000,000 in restricted fund and account transfers for fiscal year 2027,
36   all of which is from the various sources as detailed in this bill.
37   Other Special Clauses:
38This bill provides a special effective date.
39   Utah Code Sections Affected:
40   AMENDS:
4113-2-1 (Effective 05/06/26) (Superseded 07/01/26), as last amended by Laws of Utah
422025, Chapters 51, 181, 237, and 269
4313-2-1 (Effective 07/01/26), as last amended by Laws of Utah 2025, Chapter 468
4413-2-5 (Effective 05/06/26), as last amended by Laws of Utah 2008, Chapter 382
4513-2-6 (Effective 05/06/26), as last amended by Laws of Utah 2025, Chapter 442
4613-2-7 (Effective 05/06/26), as last amended by Laws of Utah 1994, Chapter 177
4713-2-8 (Effective 05/06/26), as last amended by Laws of Utah 2023, Chapter 375
4859-1-403 (Effective 10/01/26) (Partially Repealed 07/01/29), as last amended by Laws of
49Utah 2025, Chapters 182, 323, 400, and 498
5078B-3-1001 (Effective 05/06/26), as enacted by Laws of Utah 2023, Chapter 262
5178B-3-1002 (Effective 05/06/26), as enacted by Laws of Utah 2023, Chapter 262
5278B-3-1003 (Effective 05/06/26), as enacted by Laws of Utah 2024, Chapter 75
53   ENACTS:
5459-35-101 (Effective 10/01/26), Utah Code Annotated 1953
5559-35-102 (Effective 10/01/26), Utah Code Annotated 1953
5659-35-103 (Effective 10/01/26), Utah Code Annotated 1953
5759-35-104 (Effective 10/01/26), Utah Code Annotated 1953
5859-35-105 (Effective 10/01/26), Utah Code Annotated 1953
5978B-3-1004 (Effective 05/06/26), Utah Code Annotated 1953
6078B-3-1005 (Effective 05/06/26), Utah Code Annotated 1953
6178B-3-1006 (Effective 05/06/26), Utah Code Annotated 1953
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62      78B-3-1007 (Effective 05/06/26), Utah Code Annotated 1953
63      78B-3-1008 (Effective 05/06/26), Utah Code Annotated 1953
64
65  Be it enacted by the Legislature of the state of Utah:
66Section 1. Section 13-2-1 is amended to read:
6713-2-1 (Effective 05/06/26) (Superseded 07/01/26). Consumer protection division
68  established -- Functions.
69  (1) There is established within the Department of Commerce the Division of Consumer
70      Protection.
71  (2) The division shall administer and enforce the following:
72      (a) Chapter 10a, Music Licensing Practices Act;
73      (b) Chapter 11, Utah Consumer Sales Practices Act;
74      (c) Chapter 15, Business Opportunity Disclosure Act;
75      (d) Chapter 20, New Motor Vehicle Warranties Act;
76      (e) Chapter 21, Credit Services Organizations Act;
77      (f) Chapter 22, Charitable Solicitations Act;
78      (g) Chapter 23, Health Spa Services Protection Act;
79      (h) Chapter 25a, Telephone and Facsimile Solicitation Act;
80      (i) Chapter 26, Telephone Fraud Prevention Act;
81      (j) Chapter 28, Prize Notices Regulation Act;
82      (k) Chapter 32a, Pawnshop, Secondhand Merchandise, and Catalytic Converter
83Transaction Information Act;
84      (l) Chapter 34, Utah Postsecondary School and State Authorization Act;
85      (m) Chapter 41, Price Controls During Emergencies Act;
86      (n) Chapter 42, Uniform Debt-Management Services Act;
87      (o) Chapter 49, Immigration Consultants Registration Act;
88      (p) Chapter 51, Transportation Network Company Registration Act;
89      (q) Chapter 52, Residential Solar Energy Consumer Protection Act;
90      (r) Chapter 53, Residential, Vocational [or] and Life Skills Program Act;
91      (s) Chapter 54, Ticket Website Sales Act;
92      (t) Chapter 56, Ticket Transferability Act;
93      (u) Chapter 57, Maintenance Funding Practices Act;
94      (v) Chapter 61, Utah Consumer Privacy Act;
95      (w) Chapter 64, Vehicle Value Protection Agreement Act;
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96(x) Chapter 65, Utah Commercial Email Act;
97(y) Chapter 67, Online Dating Safety Act;
98(z) Chapter 68, Lawyer Referral Consultants Registration Act;
99(aa) Chapter 70, Automatic Renewal Contracts Act;
100(bb) Chapter 71, Utah Minor Protection in Social Media Act;
101(cc) Chapter 72a, Artificial Intelligence Applications Relating to Mental Health; [and]
102(dd) Chapter 78, Earned Wage Access Services Act[.] ; and
103(ee) Title 78B, Chapter 3, Part 10, Liability for Publishers and Distributors of Material
104Harmful to Minors.
105   (3) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
106division may make rules to establish:
107(a) a public list that identifies a person that:
108(i) violates a chapter or section described in Subsection (2);
109(ii) without proper legal justification, fails to comply with an order, subpoena,
110judgment, or other legal process issued by:
111(A) the division; or
112(B) a court of competent jurisdiction; or
113(iii) breaches a settlement agreement, stipulation, assurance of voluntary compliance,
114or similar instrument signed by the person and the division; and
115(b) a process by which a person may be removed from the list the division establishes as
116described in Subsection (3)(a).
117Section 2. Section 13-2-1 is amended to read:
11813-2-1 (Effective 07/01/26). Consumer protection division established --
119   Functions.
120   (1) There is established within the Department of Commerce the Division of Consumer
121Protection.
122   (2) The division shall administer and enforce the following:
123(a) Chapter 10a, Music Licensing Practices Act;
124(b) Chapter 11, Utah Consumer Sales Practices Act;
125(c) Chapter 15, Business Opportunity Disclosure Act;
126(d) Chapter 20, New Motor Vehicle Warranties Act;
127(e) Chapter 21, Credit Services Organizations Act;
128(f) Chapter 22, Charitable Solicitations Act;
129(g) Chapter 23, Health Spa Services Protection Act;
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130      (h) Chapter 25a, Telephone and Facsimile Solicitation Act;
131      (i) Chapter 26, Telephone Fraud Prevention Act;
132      (j) Chapter 28, Prize Notices Regulation Act;
133      (k) Chapter 32a, Pawnshop, Secondhand Merchandise, and Catalytic Converter
134Transaction Information Act;
135      (l) Chapter 34, Utah Postsecondary School and State Authorization Act;
136      (m) Chapter 41, Price Controls During Emergencies Act;
137      (n) Chapter 42, Uniform Debt-Management Services Act;
138      (o) Chapter 49, Immigration Consultants Registration Act;
139      (p) Chapter 51, Transportation Network Company Registration Act;
140      (q) Chapter 52, Residential Solar Energy Consumer Protection Act;
141      (r) Chapter 53, Residential, Vocational [or] and Life Skills Program Act;
142      (s) Chapter 54, Ticket Website Sales Act;
143      (t) Chapter 56, Ticket Transferability Act;
144      (u) Chapter 57, Maintenance Funding Practices Act;
145      (v) Chapter 61, Utah Consumer Privacy Act;
146      (w) Chapter 64, Vehicle Value Protection Agreement Act;
147      (x) Chapter 65, Utah Commercial Email Act;
148      (y) Chapter 67, Online Dating Safety Act;
149      (z) Chapter 68, Lawyer Referral Consultants Registration Act;
150      (aa) Chapter 70, Automatic Renewal Contracts Act;
151      (bb) Chapter 71, Utah Minor Protection in Social Media Act;
152      (cc) Chapter 72a, Artificial Intelligence Applications Relating to Mental Health;
153      (dd) Chapter 78, Earned Wage Access Services Act; [and]
154      (ee) Chapter 81, Utah Digital Choice Act[.] ; and
155      (ff) Title 78B, Chapter 3, Part 10, Liability for Publishers and Distributors of Material
156Harmful to Minors.
157  (3) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
158      division may make rules to establish:
159      (a) a public list that identifies a person that:
160(i) violates a chapter or section described in Subsection (2);
161(ii) without proper legal justification, fails to comply with an order, subpoena,
162judgment, or other legal process issued by:
163(A) the division; or
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164(B) a court of competent jurisdiction; or
165(iii) breaches a settlement agreement, stipulation, assurance of voluntary compliance,
166or similar instrument signed by the person and the division; and
167(b) a process by which a person may be removed from the list the division establishes as
168described in Subsection (3)(a).
169Section 3. Section 13-2-5 is amended to read:
17013-2-5 (Effective 05/06/26). Powers of director.
171      The director has authority to:
172   (1) in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, issue
173rules to administer and enforce [the chapters] a chapter or section listed in Section 13-2-1;
174   (2) investigate the activities of any business governed by the laws administered and
175enforced by the division;
176   (3) take administrative and judicial action against persons in violation of the division rules
177and the laws administered and enforced by it, including the issuance of cease and desist
178orders;
179   (4) coordinate, cooperate, and assist with business and industry desiring or attempting to
180correct unfair business practices between competitors;
181   (5) provide consumer information and education to the public and assist any organization
182providing such services; and
183   (6) coordinate with, assist, and utilize the assistance of federal, state, and local agencies in
184the performance of the director's duties and the protection of the public.
185Section 4. Section 13-2-6 is amended to read:
18613-2-6 (Effective 05/06/26). Enforcement powers.
187   (1) In accordance with Title 63G, Chapter 4, Administrative Procedures Act, the division
188shall have authority to convene administrative hearings, issue cease and desist orders,
189and impose fines under all the chapters[ ] or sections identified in Section 13-2-1.
190   (2) A person who intentionally violates a final cease and desist order entered by the division
191of which the person has notice is guilty of a third degree felony.
192   (3) If the division has reasonable cause to believe that a person has violated or is violating
193any chapter or section listed in Section 13-2-1, the division may promptly issue the
194alleged violator a citation signed by the division's director or the director's designee.
195(a) Each citation shall be in writing and shall:
196(i) set forth with particularity the nature of the violation, including a reference to the
197statutory or administrative rule provision violated;
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198(ii) state that a request for review of the citation shall be made in writing and be
199received by the division no more than 20 calendar days after the day on which the
200division issues the citation;
201(iii) state the consequences of failing to make a timely request for review; and
202(iv) state all other information required by Subsection 63G-4-201(2).
203      (b) In computing a time period under this section, the following days may not be
204included:
205(i) the day on which the division issues a citation; and
206(ii) the day on which the division receives a request for review of a citation.
207      (c)(i) Except as provided in Subsection (3)(c)(iii), if the presiding officer finds that
208there is not substantial evidence that the recipient violated a chapter or section
209listed in Section 13-2-1:
210(A) the citation may not become final; and
211(B) the division shall immediately vacate the citation and promptly notify the
212recipient in writing.
213(ii) Except as provided in Subsection (3)(c)(iv), if the presiding officer finds that
214there is substantial evidence that the recipient violated a chapter or section listed
215in Section 13-2-1:
216(A) the citation shall become final; and
217(B) the division may enter a cease and desist order against the recipient.
218(iii) For a citation issued for a violation of Chapter 41, Price Controls During
219Emergencies Act, if the presiding officer finds that there is not clear and
220convincing evidence that the recipient violated the chapter:
221(A) the citation may not become final; and
222(B) the division shall immediately vacate the citation and promptly notify the
223recipient in writing.
224(iv) For a citation issued for a violation of Chapter 41, Price Controls During
225Emergencies Act, if the presiding officer finds that there is clear and convincing
226evidence that the recipient violated the chapter:
227(A) the citation shall become final; and
228(B) the division may enter a cease and desist order against the recipient.
229      (d)(i) A citation issued under this chapter may be personally served upon a person
230upon whom a summons may be served in accordance with the Utah Rules of Civil
231Procedure.
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232(ii) A citation also may be served by first-class mail, postage prepaid.
233(e)(i) If the recipient fails to make a request for review within 20 calendar days after
234the day on which the division issues the citation, the citation shall become the
235final order of the division.
236(ii) The period to contest the citation may be extended by the director for good cause
237shown.
238(f) If the chapter or section violated allows for an administrative fine, after a citation
239becomes final, the director may impose the administrative fine.
240   (4)(a) A person who[ ] has violated, is violating, or has attempted[ ] to violate a chapter
241or section identified in Section 13-2-1 is subject to the division's jurisdiction if:
242(i) the violation or attempted violation is committed wholly or partly within the state;
243(ii) conduct committed outside the state constitutes an attempt to commit a violation
244within the state; or
245(iii) transactional resources located within the state are used by the offender to
246directly or indirectly facilitate a violation or attempted violation.
247(b) As used in this section, "transactional resources" means:
248(i) a mail drop or mail box, regardless of whether the mail drop or mail box is located
249on the premises of a United States Post Office;
250(ii) a telephone or facsimile transmission device;
251(iii) an [Internet] internet connection by a resident or inhabitant of this state with a
252resident- or nonresident-maintained [Internet] internet site;
253(iv) a business office or private residence used for a business-related purpose;
254(v) an account with or services of a financial institution;
255(vi) the services of a common or private carrier; or
256(vii) the use of a city, county, or state asset or facility, including a road or highway.
257   (5) The director or the director's designee, for the purposes outlined in a chapter
258administered by the division, may administer oaths, issue subpoenas, compel the
259attendance of witnesses, conduct audits, compel sworn responses to written questions, or
260compel the production of papers, books, accounts, documents, or evidence.
261   (6)(a) An administrative action filed under this chapter or a chapter or section listed in
262Section 13-2-1 shall be commenced no later than 10 years after the day on which the
263alleged violation occurs.
264(b) A civil action filed under this chapter or a chapter or section listed in Section 13-2-1
265shall be commenced no later than five years after the day on which the alleged
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266violation occurs.
267      (c) The provisions of this Subsection (6) control over the provisions of Title 78B,
268Chapter 2, Statutes of Limitations.
269  (7) When granting a judgment in the division's favor in connection with the division's
270      exercise of any authority described in Section 13-2-5 or 13-2-6, a court shall award:
271      (a) reasonable attorney fees;
272      (b) court costs;
273      (c) costs of investigation; and
274      (d) any other relief the court deems appropriate.
275Section 5. Section 13-2-7 is amended to read:
27613-2-7 (Effective 05/06/26). Violation of restraining or injunctive order -- Civil
277  penalty.
278     If any restraining order, any chapter or section administered by the division, or
279  injunction granted under this chapter is violated, the division may submit a motion for, or the
280  court on its own motion, may impose a civil penalty of not more than $2,000 for each day a
281  temporary restraining order, preliminary injunction or permanent injunction issued under this
282  chapter is violated, if the party has received notice of the restraining or injunctive order.
283Section 6. Section 13-2-8 is amended to read:
28413-2-8 (Effective 05/06/26). Consumer Protection Education and Training Fund.
285  (1) There is created an expendable special revenue fund known as the "Consumer
286      Protection Education and Training Fund."
287  (2)(a) Unless otherwise provided by a chapter or section listed in Section 13-2-1, all
288      money not distributed as consumer restitution that is received by the division from
289      administrative fines and settlements, from criminal restitution, or from civil damages,
290      forfeitures, penalties, and settlements when the division receives the money on its
291      own behalf and not in a representative capacity, shall be deposited into the fund.
292      (b) Any portion of the fund may be maintained in an interest-bearing account.
293      (c) All interest earned on fund money shall be deposited into the fund.
294  (3) Notwithstanding Title 63J, Chapter 1, Budgetary Procedures Act, the division may use
295      the fund with the approval of the executive director of the Department of Commerce in a
296      manner consistent with the duties of the division under this chapter for:
297      (a) consumer protection education for members of the public;
298      (b) equipment for and training of division personnel;
299      (c) publication of consumer protection brochures, laws, policy statements, or other
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300material relevant to the division's enforcement efforts; and
301(d) investigation and litigation undertaken by the division.
302   (4) If the balance in the fund exceeds $1,000,000 at the close of any fiscal year, the excess
303shall be transferred to the General Fund.
304Section 7. Section 59-1-403 is amended to read:
30559-1-403 (Effective 10/01/26) (Partially Repealed 07/01/29). Confidentiality --
306   Exceptions -- Penalty -- Application to property tax.
307   (1) As used in this section:
308(a) "Distributed tax, fee, or charge" means a tax, fee, or charge:
309(i) the commission administers under:
310(A) this title, other than a tax under Chapter 12, Part 2, Local Sales and Use Tax
311Act;
312(B) Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act;
313(C) Title 10, Chapter 1, Part 4, Municipal Telecommunications License Tax Act;
314(D) Section 19-6-805;
315(E) Section 63H-1-205; or
316(F) Title 69, Chapter 2, Part 4, Prepaid Wireless Telecommunications Service
317Charges; and
318(ii) with respect to which the commission distributes the revenue collected from the
319tax, fee, or charge to a qualifying jurisdiction.
320(b) "GOEO" means the Governor's Office of Economic Opportunity created in Section
32163N-1a-301.
322(c) "Qualifying jurisdiction" means:
323(i) a county, city, or town;
324(ii) the military installation development authority created in Section 63H-1-201;
325(iii) the Utah Inland Port Authority created in Section 11-58-201; or
326(iv) the Utah Fairpark Area Investment and Restoration District created in Section
32711-70-201.
328   (2)(a) Any of the following may not divulge or make known in any manner any
329information gained by that person from any return filed with the commission:
330(i) a tax commissioner;
331(ii) an agent, clerk, or other officer or employee of the commission; or
332(iii) a representative, agent, clerk, or other officer or employee of any county, city, or
333town.
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334      (b) An official charged with the custody of a return filed with the commission is not
335required to produce the return or evidence of anything contained in the return in any
336action or proceeding in any court, except:
337(i) in accordance with judicial order;
338(ii) on behalf of the commission in any action or proceeding under:
339(A) this title; or
340(B) other law under which persons are required to file returns with the
341commission;
342(iii) on behalf of the commission in any action or proceeding to which the
343commission is a party; or
344(iv) on behalf of any party to any action or proceeding under this title if the report or
345facts shown by the return are directly involved in the action or proceeding.
346      (c) Notwithstanding Subsection (2)(b), a court may require the production of, and may
347admit in evidence, any portion of a return or of the facts shown by the return, as are
348specifically pertinent to the action or proceeding.
349      (d) Notwithstanding any other provision of state law, a person described in Subsection
350(2)(a) may not divulge or make known in any manner any information gained by that
351person from any return filed with the commission to the extent that the disclosure is
352prohibited under federal law.
353  (3) This section does not prohibit:
354      (a) a person or that person's duly authorized representative from receiving a copy of any
355return or report filed in connection with that person's own tax;
356      (b) the publication of statistics as long as the statistics are classified to prevent the
357identification of particular reports or returns; and
358      (c) the inspection by the attorney general or other legal representative of the state of the
359report or return of any taxpayer:
360(i) who brings action to set aside or review a tax based on the report or return;
361(ii) against whom an action or proceeding is contemplated or has been instituted
362under this title; or
363(iii) against whom the state has an unsatisfied money judgment.
364  (4)(a) Notwithstanding Subsection (2) and for purposes of administration, the
365      commission may by rule, made in accordance with Title 63G, Chapter 3, Utah
366      Administrative Rulemaking Act, provide for a reciprocal exchange of information
367      with:
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368(i) the United States Internal Revenue Service; or
369(ii) the revenue service of any other state.
370(b) Notwithstanding Subsection (2) and for all taxes except individual income tax and
371corporate franchise tax, the commission may by rule, made in accordance with Title
37263G, Chapter 3, Utah Administrative Rulemaking Act, share information gathered
373from returns and other written statements with the federal government, any other
374state, any of the political subdivisions of another state, or any political subdivision of
375this state, except as limited by Sections 59-12-209 and 59-12-210, if the political
376subdivision, other state, or the federal government grant substantially similar
377privileges to this state.
378(c) Notwithstanding Subsection (2) and for all taxes except individual income tax and
379corporate franchise tax, the commission may by rule, in accordance with Title 63G,
380Chapter 3, Utah Administrative Rulemaking Act, provide for the issuance of
381information concerning the identity and other information of taxpayers who have
382failed to file tax returns or to pay any tax due.
383(d) Notwithstanding Subsection (2), the commission shall provide to the director of the
384Division of Environmental Response and Remediation, as defined in Section
38519-6-402, as requested by the director of the Division of Environmental Response
386and Remediation, any records, returns, or other information filed with the
387commission under Chapter 13, Motor and Special Fuel Tax Act, or Section
38819-6-410.5 regarding the environmental assurance program participation fee.
389(e) Notwithstanding Subsection (2), at the request of any person the commission shall
390provide that person sales and purchase volume data reported to the commission on a
391report, return, or other information filed with the commission under:
392(i) Chapter 13, Part 2, Motor Fuel; or
393(ii) Chapter 13, Part 4, Aviation Fuel.
394(f) Notwithstanding Subsection (2), upon request from a tobacco product manufacturer,
395as defined in Section 59-22-202, the commission shall report to the manufacturer:
396(i) the quantity of cigarettes, as defined in Section 59-22-202, produced by the
397manufacturer and reported to the commission for the previous calendar year under
398Section 59-14-407; and
399(ii) the quantity of cigarettes, as defined in Section 59-22-202, produced by the
400manufacturer for which a tax refund was granted during the previous calendar
401year under Section 59-14-401 and reported to the commission under Subsection
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40259-14-401(1)(a)(v).
403      (g) Notwithstanding Subsection (2), the commission shall notify manufacturers,
404distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is
405prohibited from selling cigarettes to consumers within the state under Subsection
40659-14-210(2).
407      (h) Notwithstanding Subsection (2), the commission may:
408(i) provide to the Division of Consumer Protection within the Department of
409Commerce and the attorney general data:
410(A) reported to the commission under Section 59-14-212; or
411(B) related to a violation under Section 59-14-211; and
412(ii) upon request, provide to any person data reported to the commission under
413Subsections 59-14-212(1)(a) through (c) and Subsection 59-14-212(1)(g).
414      (i) Notwithstanding Subsection (2), the commission shall, at the request of a committee
415of the Legislature, the Office of the Legislative Fiscal Analyst, or the Governor's
416Office of Planning and Budget, provide to the committee or office the total amount of
417revenue collected by the commission under Chapter 24, Radioactive Waste Facility
418Tax Act, for the time period specified by the committee or office.
419      (j) Notwithstanding Subsection (2), the commission shall make the directory required by
420Section 59-14-603 available for public inspection.
421      (k) Notwithstanding Subsection (2), the commission may share information with federal,
422state, or local agencies as provided in Subsection 59-14-606(3).
423      (l)(i) Notwithstanding Subsection (2), the commission shall provide the Office of
424Recovery Services within the Department of Health and Human Services any
425relevant information obtained from a return filed under Chapter 10, Individual
426Income Tax Act, regarding a taxpayer who has become obligated to the Office of
427Recovery Services.
428(ii) The information described in Subsection (4)(l)(i) may be provided by the Office
429of Recovery Services to any other state's child support collection agency involved
430in enforcing that support obligation.
431      (m)(i) Notwithstanding Subsection (2), upon request from the state court
432administrator, the commission shall provide to the state court administrator, the
433name, address, telephone number, county of residence, and social security number
434on resident returns filed under Chapter 10, Individual Income Tax Act.
435(ii) The state court administrator may use the information described in Subsection
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436(4)(m)(i) only as a source list for the master jury list described in Section
43778B-1-106.
438(n)(i) As used in this Subsection (4)(n):
439(A) "Income tax information" means information gained by the commission that is
440required to be attached to or included in a return filed with the commission
441under Chapter 7, Corporate Franchise and Income Taxes, or Chapter 10,
442Individual Income Tax Act.
443(B) "Other tax information" means information gained by the commission that is
444required to be attached to or included in a return filed with the commission
445except for a return filed under Chapter 7, Corporate Franchise and Income
446Taxes, or Chapter 10, Individual Income Tax Act.
447(C) "Tax information" means income tax information or other tax information.
448(ii)(A) Notwithstanding Subsection (2) and except as provided in Subsection
449(4)(n)(ii)(B) or (C), the commission shall at the request of GOEO provide to
450GOEO all income tax information.
451(B) For purposes of a request for income tax information made under Subsection
452(4)(n)(ii)(A), GOEO may not request and the commission may not provide to
453GOEO a person's address, name, social security number, or taxpayer
454identification number.
455(C) In providing income tax information to GOEO, the commission shall in all
456instances protect the privacy of a person as required by Subsection (4)(n)(ii)(B).
457(iii)(A) Notwithstanding Subsection (2) and except as provided in Subsection
458(4)(n)(iii)(B), the commission shall at the request of GOEO provide to GOEO
459other tax information.
460(B) Before providing other tax information to GOEO, the commission shall redact
461or remove any name, address, social security number, or taxpayer identification
462number.
463(iv) GOEO may provide tax information received from the commission in accordance
464with this Subsection (4)(n) only:
465(A) as a fiscal estimate, fiscal note information, or statistical information; and
466(B) if the tax information is classified to prevent the identification of a particular
467return.
468(v)(A) A person may not request tax information from GOEO under Title 63G,
469Chapter 2, Government Records Access and Management Act, or this section,
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470if GOEO received the tax information from the commission in accordance with
471this Subsection (4)(n).
472(B) GOEO may not provide to a person that requests tax information in
473accordance with Subsection (4)(n)(v)(A) any tax information other than the tax
474information GOEO provides in accordance with Subsection (4)(n)(iv).
475      (o) Notwithstanding Subsection (2), the commission may provide to the governing board
476of the agreement or a taxing official of another state, the District of Columbia, the
477United States, or a territory of the United States:
478(i) the following relating to an agreement sales and use tax:
479(A) information contained in a return filed with the commission;
480(B) information contained in a report filed with the commission;
481(C) a schedule related to Subsection (4)(o)(i)(A) or (B); or
482(D) a document filed with the commission; or
483(ii) a report of an audit or investigation made with respect to an agreement sales and
484use tax.
485      (p) Notwithstanding Subsection (2), the commission may provide information
486concerning a taxpayer's state income tax return or state income tax withholding
487information to the Driver License Division if the Driver License Division:
488(i) requests the information; and
489(ii) provides the commission with a signed release form from the taxpayer allowing
490the Driver License Division access to the information.
491      (q) Notwithstanding Subsection (2), the commission shall provide to the Utah
492Communications Authority, or a division of the Utah Communications Authority, the
493information requested by the authority under Sections 63H-7a-302, 63H-7a-402, and
49463H-7a-502.
495      (r) Notwithstanding Subsection (2), the commission shall provide to the Utah
496Educational Savings Plan information related to a resident or nonresident individual's
497contribution to a Utah Educational Savings Plan account as designated on the
498resident or nonresident's individual income tax return as provided under Section
49959-10-1313.
500      (s) Notwithstanding Subsection (2), for the purpose of verifying eligibility under
501Sections 26B-3-106 and 26B-3-903, the commission shall provide an eligibility
502worker with the Department of Health and Human Services or its designee with the
503adjusted gross income of an individual if:
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504(i) an eligibility worker with the Department of Health and Human Services or its
505designee requests the information from the commission; and
506(ii) the eligibility worker has complied with the identity verification and consent
507provisions of Sections 26B-3-106 and 26B-3-903.
508(t) Notwithstanding Subsection (2), the commission may provide to a county, as
509determined by the commission, information declared on an individual income tax
510return in accordance with Section 59-10-103.1 that relates to eligibility to claim a
511residential exemption authorized under Section 59-2-103.
512(u) Notwithstanding Subsection (2), the commission shall provide a report regarding any
513access line provider that is over 90 days delinquent in payment to the commission of
514amounts the access line provider owes under Title 69, Chapter 2, Part 4, Prepaid
515Wireless Telecommunications Service Charges, to[ ] the board of the Utah
516Communications Authority created in Section 63H-7a-201.
517(v) Notwithstanding Subsection (2), the commission shall provide the Department of
518Environmental Quality a report on the amount of tax paid by a radioactive waste
519facility for the previous calendar year under Section 59-24-103.5.
520(w) Notwithstanding Subsection (2), the commission may, upon request, provide to the
521Department of Workforce Services any information received under Chapter 10, Part 4,
522Withholding of Tax, that is relevant to the duties of the Department of Workforce
523Services.
524(x) Notwithstanding Subsection (2), the commission may provide the Public Service
525Commission or the Division of Public Utilities information related to a seller that
526collects and remits to the commission a charge described in Subsection 69-2-405(2),
527including the seller's identity and the number of charges described in Subsection
52869-2-405(2) that the seller collects.
529(y)(i) Notwithstanding Subsection (2), the commission shall provide to each
530qualifying jurisdiction the collection data necessary to verify the revenue collected
531by the commission for a distributed tax, fee, or charge collected within the
532qualifying jurisdiction.
533(ii) In addition to the information provided under Subsection (4)(y)(i), the
534commission shall provide a qualifying jurisdiction with copies of returns and other
535information relating to a distributed tax, fee, or charge collected within the
536qualifying jurisdiction.
537(iii)(A) To obtain the information described in Subsection (4)(y)(ii), the chief
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538executive officer or the chief executive officer's designee of the qualifying
539jurisdiction shall submit a written request to the commission that states the
540specific information sought and how the qualifying jurisdiction intends to use
541the information.
542(B) The information described in Subsection (4)(y)(ii) is available only in official
543matters of the qualifying jurisdiction.
544(iv) Information that a qualifying jurisdiction receives in response to a request under
545this subsection is:
546(A) classified as a private record under Title 63G, Chapter 2, Government Records
547Access and Management Act; and
548(B) subject to the confidentiality requirements of this section.
549      (z) Notwithstanding Subsection (2), the commission shall provide the Alcoholic
550Beverage Services Commission, upon request, with taxpayer status information
551related to state tax obligations necessary to comply with the requirements described
552in Section 32B-1-203.
553      (aa) Notwithstanding Subsection (2), the commission shall inform the Department of
554Workforce Services, as soon as practicable, whether an individual claimed and is
555entitled to claim a federal earned income tax credit for the year requested by the
556Department of Workforce Services if:
557(i) the Department of Workforce Services requests this information; and
558(ii) the commission has received the information release described in Section
55935A-9-604.
560      (bb)(i) As used in this Subsection (4)(bb), "unclaimed property administrator" means
561the administrator or the administrator's agent, as those terms are defined in Section
56267-4a-102.
563(ii)(A) Notwithstanding Subsection (2), upon request from the unclaimed property
564administrator and to the extent allowed under federal law, the commission shall
565provide the unclaimed property administrator the name, address, telephone
566number, county of residence, and social security number or federal employer
567identification number on any return filed under Chapter 7, Corporate Franchise
568and Income Taxes, or Chapter 10, Individual Income Tax Act.
569(B) The unclaimed property administrator may use the information described in
570Subsection (4)(bb)(ii)(A) only for the purpose of returning unclaimed property
571to the property's owner in accordance with Title 67, Chapter 4a, Revised
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572Uniform Unclaimed Property Act.
573(iii) The unclaimed property administrator is subject to the confidentiality provisions
574of this section with respect to any information the unclaimed property
575administrator receives under this Subsection (4)(bb).
576(cc) Notwithstanding Subsection (2), the commission may, upon request, disclose a
577taxpayer's state individual income tax information to a program manager of the Utah
578Fits All Scholarship Program under Section 53F-6-402 if:
579(i) the taxpayer consents in writing to the disclosure;
580(ii) the taxpayer's written consent includes the taxpayer's name, social security
581number, and any other information the commission requests that is necessary to
582verify the identity of the taxpayer; and
583(iii) the program manager provides the taxpayer's written consent to the commission.
584(dd) Notwithstanding Subsection (2), the commission may provide to the Division of
585Finance within the Department of Government Operations any information necessary
586to facilitate a payment from the commission to a taxpayer, including:
587(i) the name of the taxpayer entitled to the payment or any other person legally
588authorized to receive the payment;
589(ii) the taxpayer identification number of the taxpayer entitled to the payment;
590(iii) the payment identification number and amount of the payment;
591(iv) the tax year to which the payment applies and date on which the payment is due;
592(v) a mailing address to which the payment may be directed; and
593(vi) information regarding an account at a depository institution to which the
594payment may be directed, including the name of the depository institution, the
595type of account, the account number, and the routing number for the account.
596(ee) Notwithstanding Subsection (2), the commission shall provide the total amount of
597revenue collected by the commission under Subsection 59-5-202(5):
598(i) at the request of a committee of the Legislature, the Office of the Legislative
599Fiscal Analyst, or the Governor's Office of Planning and Budget, to the committee
600or office for the time period specified by the committee or office; and
601(ii) to the Division of Finance for purposes of the Division of Finance administering
602Subsection 59-5-202(5).
603(ff) Notwithstanding Subsection (2), the commission may provide the Department of
604Agriculture and Food with information from a return filed in accordance with
605Chapter 31, Cannabinoid Licensing and Tax Act.
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606      (gg) Notwithstanding Subsection (2), the commission shall provide the Department of
607Workforce Services with the information described in Section 35A-3-105.
608      (hh) Notwithstanding Subsection (2), the commission may provide aggregated
609information to the Utah Population Committee, created in Section 63C-20-103, if the
610Utah Population Committee requests the information in accordance with Section
61163C-20-105.
612      (ii) Notwithstanding Subsection (2), the commission shall provide the Division of
613Consumer Protection the name and identifying information of a covered entity, as
614defined in Section 59-35-102, that collects and remits to the commission a tax
615described in Section 59-35-103.
616  (5)(a) Each report and return shall be preserved for at least three years.
617      (b) After the three-year period provided in Subsection (5)(a) the commission may
618destroy a report or return.
619  (6)(a) Any individual who violates this section is guilty of a class A misdemeanor.
620      (b) If the individual described in Subsection (6)(a) is an officer or employee of the state,
621the individual shall be dismissed from office and be disqualified from holding public
622office in this state for a period of five years thereafter.
623      (c) Notwithstanding Subsection (6)(a) or (b), GOEO, when requesting information in
624accordance with Subsection (4)(n)(iii), or an individual who requests information in
625accordance with Subsection (4)(n)(v):
626(i) is not guilty of a class A misdemeanor; and
627(ii) is not subject to:
628(A) dismissal from office in accordance with Subsection (6)(b); or
629(B) disqualification from holding public office in accordance with Subsection
630(6)(b).
631      (d) Notwithstanding Subsection (6)(a) or (b), for a disclosure of information to the
632Office of the Legislative Auditor General in accordance with Title 36, Chapter 12,
633Legislative Organization, an individual described in Subsection (2):
634(i) is not guilty of a class A misdemeanor; and
635(ii) is not subject to:
636(A) dismissal from office in accordance with Subsection (6)(b); or
637(B) disqualification from holding public office in accordance with Subsection
638(6)(b).
639  (7) Except as provided in Section 59-1-404, this part does not apply to the property tax.
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640Section 8. Section 59-35-101 is enacted to read:
641CHAPTER 35. Covered Entity Excise Tax
642Part 1. General Provisions
64359-35-101 (Effective 10/01/26). Legislative findings.
644      The Legislature finds that:
645   (1) minors in the state face an unprecedented mental health crisis, with rising rates of
646anxiety, depression, and self-harm;
647   (2) research demonstrates a correlation between minor access to material harmful to minors
648and negative mental health outcomes;
649   (3) existing state efforts to address minor access to material harmful to minors and to
650provide mental health services for minors have been inadequate due to limited resources;
651   (4) commercial entities that publish or distribute material harmful to minors have not
652voluntarily implemented effective age verification measures to prevent minor access;
653   (5) the state has a substantial and compelling interest in protecting minors from material
654harmful to minors;
655   (6) age verification requirements are an effective and minimally restrictive means of
656preventing minor access to material harmful to minors;
657   (7) additional funding is necessary to support mental health services for minors and to
658enforce age verification requirements; and
659   (8) entities required to implement age verification systems create regulatory costs and
660societal harms that warrant an excise tax to fund prevention and enforcement efforts.
661Section 9. Section 59-35-102 is enacted to read:
66259-35-102 (Effective 10/01/26). Definitions.
663      As used in this chapter:
664   (1) "Covered entity" means a commercial entity that is required to perform age verification
665under Section 78B-3-1002.
666   (2) "Covered transaction" means amounts paid to or charged by a covered entity for access
667to digital images, digital audio-visual works, digital audio works, digital books, or
668gaming services, including the streaming of or subscription for access to digital images,
669digital audio-visual works, digital audio works, digital books, or gaming services
670regardless of:
671(a) the delivery method; or
672(b) whether the amount paid or charged for access provides a right to:
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673(i) single-use access to the digital images, digital audio-visual works, digital audio
674works, digital books, or gaming services; or
675(ii) access to the digital images, digital audio-visual works, digital audio works,
676digital books, or gaming services through a subscription, including a right that
677terminates upon the occurrence of a condition.
678  (3) "Division" means the Division of Consumer Protection created in Section 13-2-1.
679Section 10. Section 59-35-103 is enacted to read:
68059-35-103 (Effective 10/01/26). Tax levy -- Rate -- Scope.
681  (1) An excise tax is imposed on a covered entity in an amount equal to 2% of the sales price
682      of covered transactions.
683  (2) A covered entity shall pay the tax imposed under this section to the commission.
684Section 11. Section 59-35-104 is enacted to read:
68559-35-104 (Effective 10/01/26). Collection and administration of tax.
686  (1) The commission shall administer, collect, and enforce the tax under this chapter in
687      accordance with:
688      (a) Chapter 1, General Taxation Policies; and
689      (b) the same procedures used to administer, collect, and enforce the tax under Chapter
69012, Part 1, Tax Collection.
691  (2)(a) A covered entity that collects the tax imposed on covered transactions shall remit
692      to the commission, in an electronic format approved by the commission:
693(i) the tax due in the previous quarter; and
694(ii) the tax return.
695      (b) Notwithstanding Subsection (2)(a), if a covered entity is required to file a sales and
696use tax return, the covered entity shall file the tax return and remit the tax imposed
697under this chapter in an electronic format the commission approves on the same
698schedule as the covered entity's sales and use tax filing.
699  (3) A covered entity shall maintain records of covered transactions to determine the amount
700      of tax due under this part for a period of three years.
701  (4) The commission may make an assessment in accordance with Section 59-1-1405 for a
702      deficiency of a tax, fee, or charge required to be paid under this chapter.
703  (5) In addition to the tax required by this part, a person shall pay a penalty as provided in
704      Section 59-1-401, plus interest at the rate and in the manner provided in Section
705      59-1-402, if a person subject to this section fails to:
706      (a) pay the tax imposed by this part;
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707(b) pay the tax on time; or
708(c) file a return or statement required by this part.
709   (6) An overpayment of a tax imposed by this part shall accrue interest at the rate and in the
710manner provided in Section 59-1-402.
711   (7) The commission shall administer the tax imposed under this chapter based on referrals
712of covered entities from the division in accordance with Section 78B-3-1004.
713Section 12. Section 59-35-105 is enacted to read:
71459-35-105 (Effective 10/01/26). Minor Mental Health Restricted Account --
715   Creation -- Deposits into account -- Distribution.
716   (1) There is created within the General Fund a restricted account known as the "Minor
717Mental Health Restricted Account."
718   (2) The account consists of:
719(a) revenue collected from the tax imposed by Section 59-35-103;
720(b) appropriations made to the account by the Legislature;
721(c) interest and earnings on account money;
722(d) donations or grants from public or private entities; and
723(e) transfers from the Minor Online Safety Restricted Account as provided in Section
72478B-3-1007.
725   (3) The Division of Finance shall:
726(a) deposit 90% of the revenue described in Subsection (2)(a) into the account; and
727(b) deposit 10% of the revenue described in Subsection (2)(a) into the Minor Online
728Safety Restricted Account created in Section 78B-3-1007.
729   (4) Upon appropriation by the Legislature, money in the account shall be distributed to the
730Department of Health and Human Services for:
731(a) mental health treatment programs for minors affected by material harmful to minors;
732(b) educational programs for parents, guardians, educators, and minors on the mental
733health risks associated with material harmful to minors;
734(c) early prevention and intervention programs for minors at risk of mental health harm
735from material harmful to minors; and
736(d) research and public awareness campaigns addressing mental health harm to minors
737caused by material harmful to minors.
738Section 13. Section 78B-3-1001 is amended to read:
73978B-3-1001 (Effective 05/06/26). Definitions.
740      As used in this chapter:
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741  (1) "Commercial entity" includes corporations, limited liability companies, partnerships,
742      limited partnerships, sole proprietorships, or other legally recognized entities.
743  (2) "Commission" means the State Tax Commission described in Section 59-1-201.
744  [(2)] (3) "Digitized identification card" means a data file available on any mobile device
745      which has connectivity to the [Internet] internet through a state-approved application that
746      allows the mobile device to download the data file from a state agency or an authorized
747      agent of a state agency that contains all of the data elements visible on the face and back
748      of a license or identification card and displays the current status of the license or
749      identification card.
750  [(3)] (4) "Distribute" means to issue, sell, give, provide, deliver, transfer, transmute,
751      circulate, or disseminate by any means.
752  (5) "Division" means the Division of Consumer Protection created in Section 13-2-1.
753  [(4)] (6) "Internet" means the international computer network of both federal and
754      non-federal interoperable packet switched data networks.
755  [(5)] (7) "Material harmful to minors" [is defined as all of the following] means:
756      (a) any material that the average person, applying contemporary community standards,
757would find, taking the material as a whole and with respect to minors, is designed to
758appeal to, or is designed to pander to, the prurient interest;
759      (b) material that exploits, is devoted to, or principally consists of descriptions of actual,
760simulated, or animated display or depiction of any of the following, in a manner
761patently offensive with respect to minors:
762(i) pubic hair, anus, vulva, genitals, or nipple of the female breast;
763(ii) touching, caressing, or fondling of nipples, breasts, buttocks, anuses, or genitals;
764or
765(iii) sexual intercourse, masturbation, sodomy, bestiality, oral copulation,
766flagellation, excretory functions, exhibitions, or any other sexual act; and
767      (c) the material taken as a whole lacks serious literary, artistic, political, or scientific
768value for minors.
769  [(6)] (8) "Minor" means any person under 18 years old.
770  [(7)] (9) "News-gathering organization" means any of the following:
771      (a) an employee of a newspaper, news publication, or news source, printed or on an
772online or mobile platform, of current news and public interest, while operating as an
773employee as provided in this subsection, who can provide documentation of such
774employment with the newspaper, news publication, or news source; or
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775(b) an employee of a radio broadcast station, television broadcast station, cable
776television operator, or wire service while operating as an employee as provided in
777this subsection, who can provide documentation of such employment.
778   [(8)] (10) "Publish" means to communicate or make information available to another person
779or entity on a publicly available [Internet] internet website.
780   [(9)] (11) "Reasonable age verification methods" means[ verifying] the processes or means
781used by a commercial entity to verify that the person seeking to access the material is 18
782years old or older[ by using any of the following methods] including by:
783(a) use of a digitized [information] identification card as defined in this section;
784(b) verification through an independent, third-party age verification service that
785compares the personal information entered by the individual who is seeking access to
786the material that is available from a commercially available database, or aggregate of
787databases, that is regularly used by government agencies and businesses for the
788purpose of age and identity verification;[ or]
789(c) any commercially reasonable method that relies on public or private transactional
790data to verify the age of the person attempting to access the material[.] ; or
791(d) any process or means established by the division by rule under Section 78B-3-1005.
792   [(10)] (12) "Substantial portion" means more than 33-1/3% of total material on a website,
793which meets the definition of "material harmful to minors" as defined in this section.
794   [(11)] (13)(a) "Transactional data" means a sequence of information that documents an
795exchange, agreement, or transfer between an individual, commercial entity, or third
796party used for the purpose of satisfying a request or event.
797(b) "Transactional data" includes records from mortgage, education, and employment
798entities.
799Section 14. Section 78B-3-1002 is amended to read:
80078B-3-1002 (Effective 05/06/26). Age verification requirement -- Retention of
801   data -- Exceptions.
802   (1)(a) A commercial entity that knowingly and intentionally publishes or distributes
803material harmful to minors on the [Internet] internet from a website that contains a
804substantial portion of [such material] material harmful to minors shall [be held liable
805if the entity fails to ]perform reasonable age verification methods to verify the age of
806an individual attempting to access the material.
807(b) There is a rebuttable presumption that a website contains a substantial portion of
808material harmful to minors if the commercial entity:
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809(i) markets or brands the website as primarily providing material harmful to minors;
810(ii) uses a website name, domain name, or subdomain that indicates the website
811primarily provides material harmful to minors; or
812(iii) advertises or promotes material harmful to minors as a primary feature of the
813website.
814  (2) A commercial entity or third party that performs the required age verification shall not
815      retain any identifying information of the individual after access has been granted to the
816      material.
817  (3) [A commercial entity that is found to have violated this section shall be liable to an
818      individual for damages resulting from a minor's accessing the material, including court
819      costs and reasonable attorney fees as ordered by the court.] An individual is considered
820      to be accessing the website from this state if the individual is actually located in the
821      state, regardless of whether the individual is using a virtual private network, proxy
822      server, or other means to disguise or misrepresent the individual's geographic location to
823      make it appear that the individual is accessing a website from a location outside this
824      state.
825  (4) A commercial entity that operates a website that contains a substantial portion of
826      material harmful to minors may not facilitate or encourage the use of a virtual private
827      network, proxy server, or other means to circumvent age verification requirements,
828      including by providing:
829      (a) instructions on how to use a virtual private network or proxy server to access the
830website; or
831      (b) means for individuals in this state to circumvent geofencing or blocking.
832  [(4) A commercial entity that is found to have knowingly retained identifying information
833      of the individual after access has been granted to the individual shall be liable to the
834      individual for damages resulting from retaining the identifying information, including
835      court costs and reasonable attorney fees as ordered by the court.]
836  (5) This section shall not apply to any bona fide news or public interest broadcast, website
837      video, report, or event and shall not be construed to affect the rights of a news-gathering
838      organization.
839  (6) No [Internet] internet service provider, affiliate or subsidiary of an [Internet] internet
840      service provider, search engine, or cloud service provider shall be held to have violated
841      the provisions of this section solely for providing access or connection to or from a
842      website or other information or content on the [Internet] internet, or a facility, system, or
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843network not under that provider's control, including transmission, downloading, storing,
844or providing access, to the extent that such provider is not responsible for the creation of
845the content of the communication that constitutes material harmful to minors.
846Section 15. Section 78B-3-1003 is amended to read:
84778B-3-1003 (Effective 05/06/26). Liability for publishers and distributors --
848   Liability of a parent or guardian for repeated offenses by a minor on school grounds.
849   (1) A commercial entity that is found to have violated Section 78B-3-1002 shall be liable to
850an individual for damages resulting from a minor's accessing the material, including
851court costs and reasonable attorney fees as ordered by the court.
852   (2) A commercial entity that is found to have knowingly retained identifying information of
853the individual after access has been granted to the individual shall be liable to the
854individual for damages resulting from retaining the identifying information, including
855court costs and reasonable attorney fees as ordered by the court.
856   (3)(a) Except as provided in Subsection [(6)] (3)(f), if a person suffers damages from a
857minor committing the same offense repeatedly on school grounds for an offense in
858Title 76, Utah Criminal Code, or Title 80, Utah Juvenile Code, the person may bring
859a cause of action against a parent or guardian with legal custody of the minor to
860recover costs and damages caused by the repeated offense.
861[(2)] (b) The parent or guardian is not liable for costs or damages under Subsection [(1)]
862(3)(a) if the parent or guardian made a reasonable effort to supervise and direct the
863minor.
864[(3)] (c) If a parent or guardian is found liable under this section, the court may waive
865part or all of the parent's or guardian's liability for costs or damages if the court finds:
866[(a)] (i) good cause; or
867[(b)] (ii) that the parent or guardian reported the minor's wrongful conduct to law
868enforcement after the parent or guardian knew of the minor's wrongful conduct.
869[(4)] (d) A report is not required under Subsection [(3)(b)(ii) ] (3)(c)(ii) from a parent or
870guardian if the minor was arrested or apprehended by law enforcement.
871[(5)] (e) An adjudication or a conviction of a minor for a repeated offense under Title 76,
872Utah Criminal Code, or Title 80, Utah Juvenile Code, is not required for a civil action
873to be brought under this section.
874[(6)] (f) A person may not bring a cause of action against the state, an agency of the state,
875or a contracted provider of an agency of the state, under this [section] Subsection (3).
876Section 16. Section 78B-3-1004 is enacted to read:
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87778B-3-1004 (Effective 05/06/26). Enforcement powers of the division.
878  (1) The division shall administer and enforce the provisions of this chapter, in accordance
879      with Title 13, Chapter 2, Division of Consumer Protection.
880  (2) The division may coordinate with the Office of the Attorney General and the Internet
881      Crimes Against Children Task Force in conducting investigations under this section.
882  (3)(a) In addition to the division's enforcement powers under Title 13, Chapter 2,
883      Division of Consumer Protection:
884(i) the division director may impose an administrative fine of up to $2,500 for each
885violation of this chapter; and
886(ii) the division may bring an action in court to enforce a provision of this chapter.
887      (b) In a court action by the division to enforce a provision of this chapter, the court may:
888(i) declare that the act or practice violates a provision of this chapter;
889(ii) enjoin actions that violate this chapter;
890(iii) order disgorgement of any money received in violation of this chapter;
891(iv) order payment of disgorged money to an injured purchaser or consumer;
892(v) impose a civil penalty of up to $2,500 for each violation of this chapter;
893(vi) award actual damages to an injured purchaser or consumer; and
894(vii) award any other relief that the court deems reasonable and necessary.
895      (c) If a court grants judgment or injunctive relief to the division, the court shall award
896the division:
897(i) reasonable attorney fees;
898(ii) court costs; and
899(iii) investigative fees.
900  (4)(a) A person who violates an administrative or court order issued for a violation of
901      this chapter is subject to a civil penalty of no more than $5,000 for each violation.
902      (b) A civil penalty authorized under this section may be imposed in a civil action.
903  (5) Money received for the payment of a fine or civil penalty imposed under this section
904      shall be deposited into the Minor Online Safety Restricted Account created in Section
905      78B-3-1007.
906  (6) Nothing in this chapter shall displace any other available remedies or rights authorized
907      under the laws of this state or the United States.
908  (7) The division shall notify the commission in writing of any commercial entity that the
909      division determines is required to perform age verification under Section 78B-3-1002.
910Section 17. Section 78B-3-1005 is enacted to read:
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91178B-3-1005 (Effective 05/06/26). Rulemaking authority.
912      In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
913   division may make rules:
914   (1) establishing standards and processes for determining whether a website contains a
915substantial portion of material harmful to minors, including methodologies for
916calculating the percentage of material harmful to minors on a website; and
917   (2) establishing reasonable age verification standards that commercial entities may meet to
918comply with Section 78B-3-1002, including standards for:
919(a) third-party age verification services;
920(b) protecting user privacy and data security;
921(c) verifying the reliability and accuracy of age verification methods; and
922(d) retaining, protecting, and securely disposing of any information obtained as a result
923of age verification.
924Section 18. Section 78B-3-1006 is enacted to read:
92578B-3-1006 (Effective 05/06/26). Safe harbor.
926      A commercial entity is deemed in compliance with the age verification requirements of
927   Section 78B-3-1002 if the commercial entity uses an age verification method that meets the
928   standards established by the division by rule under Section 78B-3-1005.
929Section 19. Section 78B-3-1007 is enacted to read:
93078B-3-1007 (Effective 05/06/26). Minor Online Safety Restricted Account -- C
931   reation -- Deposits into account -- Distribution.
932   (1) There is created within the General Fund a restricted account known as the "Minor
933Online Safety Restricted Account."
934   (2) The account consists of:
935(a) deposits from the tax imposed under Title 59, Chapter 35, Covered Entity Excise
936Tax, as provided in Section 59-35-105;
937(b) fines and civil penalties collected under Section 78B-3-1004;
938(c) appropriations made to the account by the Legislature; and
939(d) interest and earnings on account money.
940   (3) The Division of Finance shall deposit fines and civil penalties described in Subsection
941(2)(b) into the account.
942   (4) Upon appropriation by the Legislature, money in the account shall be distributed to the
943Division of Consumer Protection for:
944(a) enforcement of age verification requirements described in Section 78B-3-1002;
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945      (b) investigations and audits of commercial entities for compliance with age verification
946requirements;
947      (c) specialized equipment and facilities necessary for enforcement activities; and
948      (d) coordination with the Office of the Attorney General and the Internet Crimes Against
949Children Task Force.
950  (5) The Division of Consumer Protection shall use money distributed under Subsection (4)
951      with the approval of the executive director of the Department of Commerce in a manner
952      consistent with the duties of the division under this part.
953  (6) If the balance in the account exceeds $4,000,000 at the close of any fiscal year, the
954      excess shall be transferred to the Minor Mental Health Restricted Account created in
955      Section 59-35-105.
956Section 20. Section 78B-3-1008 is enacted to read:
95778B-3-1008 (Effective 05/06/26). Severability.
958  (1) If any provision of this chapter or the application of any provision to any person or
959      circumstance is held invalid by a final decision of a court of competent jurisdiction, the
960      remainder of this chapter shall be given effect without the invalid provision or
961      application.
962  (2) The provisions of this chapter are severable.
963Section 21. FY 2027 Appropriations.
964The following sums of money are appropriated for the fiscal year beginning July 1,
965  2026, and ending June 30, 2027. These are additions to amounts previously appropriated for
966  fiscal year 2027.
967Subsection 21(a). Operating and Capital Budgets
968Under the terms and conditions of Title 63J, Chapter 1, Budgetary Procedures Act, the
969  Legislature appropriates the following sums of money from the funds or accounts indicated for
970  the use and support of the government of the state of Utah.
971  ITEM 1     To Department of Commerce - Commerce General Regulation
972From Minor Online Safety Restricted Account, One-time  4,000,000
973Schedule of Programs:
974Consumer Protection  4,000,000
975Subsection 21(b). Restricted Fund and Account Transfers
976The Legislature authorizes the State Division of Finance to transfer the following
977  amounts between the following funds or accounts as indicated. Expenditures and outlays from
978  the funds to which the money is transferred must be authorized by an appropriation.
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979   ITEM 2      To Minor Online Safety Restricted Account
980From Consumer Protection Education , One-time  4,000,000
981Schedule of Programs:
982Minor Online Safety Restricted Account  4,000,000
983Section 22. Effective Date.
984   (1) Except as provided in Subsections (2) and (3), this bill takes effect May 6, 2026.
985   (2) The actions affecting Section 13-2-1 (Effective 07/01/26) take effect on July 1, 2026.
986   (3) The actions affecting the following sections take effect on October 1, 2026:
987(a) Section 59-1-403(Effective 10/01/26)(Partially Repealed 07/01/29);
988(b) Section 59-35-101(Effective 10/01/26);
989(c) Section 59-35-102(Effective 10/01/26);
990(d) Section 59-35-103(Effective 10/01/26);
991(e) Section 59-35-104(Effective 10/01/26); and
992(f) Section 59-35-105(Effective 10/01/26).
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