{"data":{"id":"us-ut/utah-code-59-38-101","jurisdiction":"us-ut","citation":"Utah Code § 59-38-101","heading":"Legislative findings.","body":"The Legislature finds that:\n(1) minors in the state face an unprecedented mental health crisis, with rising rates of anxiety, depression, and self-harm;\n(2) research demonstrates a correlation between minor access to material harmful to minors and negative mental health outcomes;\n(3) existing state efforts to address minor access to material harmful to minors and to provide mental health services for minors have been inadequate due to limited resources;\n(4) commercial entities that publish or distribute material harmful to minors have not voluntarily implemented effective age verification measures to prevent minor access;\n(5) the state has a substantial and compelling interest in protecting minors from material harmful to minors;\n(6) age verification requirements are an effective and minimally restrictive means of preventing minor access to material harmful to minors;\n(7) additional funding is necessary to support mental health services for minors and to enforce age verification requirements; and\n(8) entities required to implement age verification systems create regulatory costs and societal harms that warrant an excise tax to fund prevention and enforcement efforts.","path":["Title 59 Revenue and Taxation","Chapter 59-38 Covered Entity Excise Tax","Part 59-38-1 General Provisions"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter38/59-38-S101.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-10-08T06:03:03Z","sha256":"64287de12c8aedca3d0b89c3b10402bf44d4e305005c513dba35d17bd247bc27","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-37-301","next":"us-ut/utah-code-59-38-102"},"notice":"GroundRules: Original legal text. Not legal advice."}