Senate passes age‑verification and excise tax proposal for adult websites; creates restricted enforcement fund

SALT LAKE CITY — The Utah Senate passed third substitute Senate Bill 73 after a sponsor presentation that described a package of regulations for online adult content and a funding mechanism for prevention and enforcement.

Senator Musselman, sponsor of the bill, told colleagues the legislation would require commercial websites with material harmful to minors to implement age verification, set standards for privacy and data security, and create a 2% excise tax on transactions for content the sponsor described as harmful to minors. "Said 90% will go into mental health, early prevention treatment, public education and research related to the harms of adult content to minors and 10% for enforcing age verification laws," Musselman said, adding the bill appropriates a one‑time $4,000,000 to the Division of Consumer Protection for enforcement investigations (SEG 1116–1155).

The bill also establishes a presumption that a site that markets itself as containing material harmful to minors falls within the statute, allows the Division of Consumer Protection to set age‑verification standards, and authorizes civil enforcement with per‑violation penalties that sponsor said could reach $2,500. Sponsor comments said revenues and fines would flow into a restricted account for prevention and enforcement and could not be repurposed.

There was no recorded extended debate against the bill in the transcript excerpt; the Senate recorded the third‑reading vote showing the measure passed 22‑2 and will be sent to the House for further consideration (SEG 1196–1198).

Next steps: if the House concurs and the bill becomes law, the Division of Consumer Protection would be responsible for writing standards and enforcing the age‑verification and privacy rules described in the bill.