Utah Governor Spencer Cox has signed into law a bill that imposes a 2% tax on adult entertainment websites and makes them liable if minors circumvent geolocation restrictions. The law also prohibits the use of virtual private networks (VPNs) to bypass age-verification laws.

New Law Targets Adult Websites with Tax and VPN Prohibition

The bill, known as Senate Bill 73 (SB 73), was signed into law on March 19, 2026. The measure features a tax on all digital adult entertainment content distributed through Utah's digital space, which is set to take effect in October. The tax revenue will be used to fund age verification enforcement and other mental health programs targeting minors who struggle with so-called "porn addiction."

SB 73 was proposed by state Sen. Calvin R. Musselman and state Rep. Steve Eliason, both Republicans. The bill also prohibits the use of VPNs to circumvent age-verification laws.

VPN Provisions Go into Effect May 6th

The new law explicitly addresses VPN use in Section 14, which amends Section 78B-3-1002 of existing Utah statutes. The regulation prohibits the use of VPNs to bypass age-verification laws and makes platforms liable if minors circumvent geolocation restrictions.

Critics argue that the law is poorly written and unworkable. Rindala Alajaji, associate director of state affairs for the Electronic Frontier Foundation (EFF), stated that even with good intentions, it's nearly impossible to comply with this law.

Controversy Surrounds New Law

The EFF has expressed concerns about the new law, stating that it threatens to significantly undermine digital privacy rights. The organization notes that Utah is the first state in the nation to target the use of VPNs to avoid legally mandated age-verification gates.

Key Facts

  • The tax on adult entertainment websites will be 2% and takes effect in October.
  • The law prohibits the use of VPNs to bypass age-verification laws.
  • The revenue from the tax will fund age verification enforcement and other mental health programs targeting minors.
  • Utah is the first state in the nation to target the use of VPNs to avoid legally mandated age-verification gates.
  • Aylo, the parent company of PornHub, has challenged the law in court, claiming it is unconstitutional and would require the company to alter its operations worldwide.