Utah SB0287 imposes an annual tax on entities delivering targeted advertising in Utah, affecting those with significant revenue from such advertising.
Utah SB0287 introduces an annual tax on entities that deliver targeted advertising in Utah, targeting those with substantial revenue from such advertising. The tax applies to business entities generating $1,000,000 or more from targeted advertising in the state and $100,000,000 or more from all targeted advertising, regardless of location. The tax revenue is deposited into the Targeted Advertising Tax Restricted Account, which funds child literacy programs, youth sports, recreational programs, youth volunteerism, mental health services for children, and park improvements.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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