---
type: "Bill"
title: "Targeted Advertising Tax"
description: "Targeted Advertising Tax"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2026"
identifier: "SB 287"
citation: "Utah SB 287 (2026)"
classification: ["bill"]
subjects: ["Revenue and Taxation", "State Tax Commission"]
status: "enacted"
primary_sponsors: ["McKell, Michael K."]
version_count: 10
action_count: 56
vote_count: 4
first_action: "2026-02-10T21:43:56+00:00"
last_action: "2026-03-25T17:28:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/bdf405a3-517e-4468-bfed-93de97f0c11b"
source_url: "https://le.utah.gov/~2026/bills/static/SB0287.html"
source_hash: "ce6e93ff11dc7de43e50eda0d80422a32eb11ecaace9ebe74dc7e7e7404b4d1b"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ut"]
---

# Utah SB 287 (2026) — Targeted Advertising Tax

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://le.utah.gov/Session/2026/bills/introduced/SB0287.xml)
2. **Amended 2/27/2026 15:02:945** (committee substitute) — [source](https://le.utah.gov/Session/2026/bills/amended/AV_SB0287_2026-02-27_15-20-42.pdf)
3. **Amended 3/3/2026 19:03:721** (committee substitute) — [source](https://le.utah.gov/Session/2026/bills/amended/AV_SB0287_2026-03-03_19-38-46.pdf)
4. **Amended Excerpts 2/27/2026 15:02:945** (committee substitute) — [source](https://le.utah.gov/Session/2026/bills/amended/AP_SB0287_2026-02-27_15-20-42.pdf)
5. **Amended Excerpts 3/3/2026 19:03:721** (committee substitute) — [source](https://le.utah.gov/Session/2026/bills/amended/AP_SB0287_2026-03-03_19-38-46.pdf)
6. **Comparison to Original Bill** (committee substitute) — [source](https://le.utah.gov/Session/2026/bills/introduced/CP SB0287 To SB0287S01.pdf)
7. **Senate Amendment 1** (committee substitute) — [source](https://le.utah.gov/Session/2026/bills/amended/SB0287.Samd.1.pdf)
8. **Senate Amendment 2** (committee substitute) — [source](https://le.utah.gov/Session/2026/bills/amended/SB0287.Samd.2.pdf)
9. **Substitute #1** (committee substitute) — [source](https://le.utah.gov/Session/2026/bills/introduced/SB0287S01.xml)
10. **Enrolled** (enrolled) — [source](https://le.utah.gov/Session/2026/bills/enrolled/SB0287.xml)

## Votes

- Senate/ passed 3rd reading — **18–7** (pass) · upper
- Senate/ passed 2nd reading — **24–5** (pass) · upper
- Senate/ concurs with House amendment — **23–6** (pass) · upper
- House/ passed 3rd reading — **47–20** (pass) · lower

## Sponsors

- McKell, Michael K. — primary (person)
- Teuscher, Jordan D. — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2026-02-10T21:43:56+00:00** Bill Numbered but not Distributed
- **2026-02-10T21:43:56+00:00** Numbered Bill Publicly Distributed
- **2026-02-10T21:43:58+00:00** LFA/ bill assigned to staff for fiscal analysis for SB0287
- **2026-02-10T21:43:58+00:00** LFA/ bill sent to agencies for fiscal input for SB0287
- **2026-02-10T22:29:32+00:00** Senate/ received bill from Legislative Research `receipt`
- **2026-02-11T18:09:34+00:00** Senate/ 1st reading (Introduced)
- **2026-02-12T17:18:52+00:00** Senate/ to standing committee [Senate Revenue and Taxation Committee] `referral-committee`
- **2026-02-12T17:51:50+00:00** LFA/ fiscal note sent to sponsor for SB0287
- **2026-02-17T17:53:53+00:00** LFA/ fiscal note publicly available for SB0287
- **2026-02-17T21:55:52+00:00** Senate/ received fiscal note from Fiscal Analyst `receipt`
- **2026-02-17T23:48:30+00:00** Senate Comm - Favorable Recommendation [Senate Revenue and Taxation Committee] `committee-passage-favorable`
- **2026-02-18T17:30:00+00:00** Senate/ committee report favorable [Senate Revenue and Taxation Committee] `committee-passage-favorable`
- **2026-02-18T17:30:01+00:00** Senate/ placed on 2nd Reading Calendar
- **2026-02-27T01:14:37+00:00** Senate/ 2nd reading
- **2026-02-27T01:15:00+00:00** Senate/ circled
- **2026-02-27T02:12:04+00:00** Senate/ uncircled
- **2026-02-27T02:25:03+00:00** Senate/ passed 2nd reading `reading-2`
- **2026-02-27T21:42:58+00:00** Senate/ 3rd reading
- **2026-02-27T21:43:31+00:00** Senate/ circled
- **2026-02-27T21:47:21+00:00** Senate/ uncircled
- **2026-02-27T21:48:13+00:00** Senate/ floor amendment
- **2026-02-27T21:51:13+00:00** Senate/ passed 3rd reading `passage`
- **2026-02-27T21:51:14+00:00** Senate/ to House
- **2026-02-27T23:25:59+00:00** House/ received from Senate `receipt`
- **2026-03-02T17:19:05+00:00** House/ 1st reading (Introduced)
- **2026-03-02T19:11:18+00:00** House/ to standing committee [House Economic Development and Workforce Services Committee] `referral-committee`
- **2026-03-03T21:57:10+00:00** House Comm - Amendment Recommendation [House Economic Development and Workforce Services Committee] `amendment-introduction`
- **2026-03-03T21:57:42+00:00** House Comm - Favorable Recommendation [House Economic Development and Workforce Services Committee] `committee-passage-favorable`
- **2026-03-04T02:27:11+00:00** House/ comm rpt/ amended [House Economic Development and Workforce Services Committee] `amendment-passage`
- **2026-03-04T02:27:12+00:00** House/ 2nd reading
- **2026-03-04T02:57:36+00:00** House/ 3rd Reading Calendar to Rules [House Rules Committee]
- **2026-03-05T22:54:22+00:00** LFA/ bill assigned to staff for fiscal analysis for SB0287S01
- **2026-03-05T22:54:22+00:00** LFA/ bill sent to agencies for fiscal input for SB0287S01
- **2026-03-05T23:42:07+00:00** LFA/ fiscal note sent to sponsor for SB0287S01
- **2026-03-05T23:46:10+00:00** LFA/ fiscal note publicly available for SB0287S01
- **2026-03-06T01:41:39+00:00** House/ Rules to 3rd Reading Calendar
- **2026-03-06T23:13:56+00:00** House/ 3rd reading
- **2026-03-06T23:20:33+00:00** House/ substituted
- **2026-03-06T23:33:02+00:00** House/ passed 3rd reading `passage`
- **2026-03-06T23:33:04+00:00** House/ to Senate
- **2026-03-07T03:14:52+00:00** Senate/ received from House `receipt`
- **2026-03-07T03:14:53+00:00** Senate/ placed on Concurrence Calendar
- **2026-03-07T03:23:47+00:00** Senate/ concurs with House amendment `amendment-passage`
- **2026-03-07T03:23:48+00:00** Senate/ to House
- **2026-03-07T04:00:49+00:00** House/ received from Senate `receipt`
- **2026-03-07T04:00:50+00:00** House/ signed by Speaker/ returned to Senate `passage`
- **2026-03-07T04:00:51+00:00** House/ to Senate
- **2026-03-10T15:14:56+00:00** Senate/ received from House `receipt`
- **2026-03-10T15:14:57+00:00** Senate/ signed by President/ sent for enrolling `passage`
- **2026-03-10T20:24:23+00:00** Bill Received from Senate for Enrolling
- **2026-03-10T20:24:26+00:00** Draft of Enrolled Bill Prepared
- **2026-03-12T20:15:51+00:00** Enrolled Bill Returned to House or Senate `enrolled`
- **2026-03-12T20:15:55+00:00** Senate/ enrolled bill to Printing
- **2026-03-13T17:11:51+00:00** Senate/ received enrolled bill from Printing `receipt`
- **2026-03-13T17:11:53+00:00** Senate/ to Governor `executive-receipt`
- **2026-03-25T17:28:00+00:00** Governor Signed `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/bdf405a3-517e-4468-bfed-93de97f0c11b`. Confidence: reported (aggregated from official Utah legislature records).