The War on Porn Regular Updates about the Assault on The Adult Industry
Related Articles
LOS ANGELES — The Free Speech Coalition issued a policy statement outlining Utah’s recently passed SB 73, which revises the state’s age verification law and introduces a new 2% excise tax on certain digital content revenue.
According to the policy statement, beginning October 1, 2026, entities subject to Utah’s age verification requirements must pay a 2% excise tax on sales of access to digital images, audio-visual works, audio works, digital books, or gaming services, including streaming and subscription-based access. The update also notes that changes to the state’s existing age verification law will take effect May 6, 2026.
The policy statement states that under the updated law, “Any individual actually located in Utah is considered to be accessing the site from Utah, regardless of whether they are using a VPN or proxy server to mask their location.” It adds that sites may not facilitate or encourage the use of VPNs or proxy services to circumvent age verification requirements.
The Free Speech Coalition further reports that enforcement authority has been expanded. The Utah Division of Consumer Protection is authorized to investigate violations, issue citations, impose administrative fines of up to $2,500 per violation, and initiate court actions. Courts may impose additional civil penalties of up to $2,500 per violation, order disgorgement of revenue, and award damages. Violations of administrative or court orders may result in penalties of up to $5,000 per violation. The Division will coordinate enforcement efforts with the Utah Attorney General’s Office and the Internet Crimes Against Children Task Force, while private civil actions remain available.
The policy statement also describes a new safe harbor provision, stating that a commercial entity will be considered compliant if it uses an age verification method that meets standards to be established by the Utah Division of Consumer Protection.
In the policy statement, the Free Speech Coalition notes, “We realize that it is difficult, if not impossible, to accurately determine if a visitor is using a VPN and, if so, if that a person disguising their location via VPN might be from Utah.” The organization adds, “We do not have a good answer as to how to be compliant with this law, short of treating every potential visitor as if they were coming from Utah.”
The statement continues, “This, of course, is untenable. We are working with members, partners and allies to find potential solutions and will keep members abreast of any developments.”
The policy statement further clarifies that, unlike Alabama’s gross revenue tax, Utah’s tax applies only to specified digital content. It also notes that the enforcement structure is self-funding, with excise tax revenue and civil penalties directed to the Division of Consumer Protection’s enforcement activities. The Utah Legislature has appropriated $4,000,000 in initial funding for implementation.
Finally, the Free Speech Coalition states that the Division of Consumer Protection has been granted rulemaking authority to establish age verification standards and safe harbor criteria, indicating that compliance requirements may evolve after the May 6 effective date. The organization said it will monitor rulemaking activity and provide updates.
