Utah § 59-35-201 - Imposition of tax on targeted advertising entities -- Apportionment methodology -- Return -- Deposit of tax revenue.
Full text of Utah Utah Code § 59-35-201 — Imposition of tax on targeted advertising entities -- Apportionment methodology -- Return -- Deposit of tax revenue., with citation guidance and answers to common questions.
§ 59-35-201. Imposition of tax on targeted advertising entities -- Apportionment methodology -- Return -- Deposit of tax revenue.
Effective 5/6/2026 59-35-201.
Imposition of tax on targeted advertising entities -- Apportionment methodology -- Return -- Deposit of tax revenue.
(1)
Beginning January 1, 2027, there is annually levied a tax on a targeted advertising entity as provided in this section.
subject to Subsection (3), the targeted advertising entity's gross receipts for the taxable year derived from targeted advertising in the state.
(3)
The amount described in Subsection (2)(b)(ii) is equal to the product of:
(a)
the targeted advertising entity's gross receipts for the taxable year derived from all targeted advertising, regardless of delivery location; and
(b)
an amount determined by dividing:
(i)
the number of impressions the targeted advertising entity delivers during the taxable year to an audience or individual located in Utah; and
(ii)
the number of impressions the targeted advertising entity delivers during the taxable year to all audiences or individuals, regardless of location.
(4)
A targeted advertising entity shall annually remit to the commission a return on the tax imposed in this section in an electronic format prescribed by the commission that:
(a)
covers the period for which the tax is due; and
(b)
includes any information the commission requires to:
(i)
confirm the applicability of the tax imposed in this section; and
(ii)
determine the amount described in Subsection (2)(b)(ii).
(5)
The commission shall deposit revenue from the tax imposed in this section into the Targeted Advertising Tax Restricted Account created in Section 59-35-203.
Section 59-35-201 ("Imposition of tax on targeted advertising entities -- Apportionment methodology -- Return -- Deposit of tax revenue.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Utah § 59-35-201?
A common citation format is "Utah Code § 59-35-201" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 59-35-201 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
