For adult sites required to verify age for Utah users

Utah taxes the sites it makes verify age. 2%, from October.

Impost keeps each period’s covered sales — anything paid for access to images, video, audio, books or games, one-off or subscription — works out Utah’s 2% excise on the chosen schedule, and puts each return’s due date, filing day and amount paid on one page. Because the law does not say whether the base is Utah customers only, Impost keeps both figures until your preparer decides.

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Opens in this browser with an invented clip site already in it. No account, no email address, nothing installed.

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The problem

A new tax on the sites that must age-verify.

Utah’s S.B. 73, signed March 19, 2026, puts a 2% excise on every company required to perform age verification under Utah law, from October 1, 2026. It is paid to the State Tax Commission with a return each quarter, or on the site’s Utah sales-tax schedule, and the records are kept three years. The first returns are due within weeks of the start.

excise on companies required to perform age verification under Utah law.

Free Speech Coalition →

October 1, 2026

when the tax takes effect.

Free Speech Coalition →

Which base?

the text does not say Utah customers only or every covered sale — your preparer decides.

Will not compute a tax on a base nobody chose.

The 2% waits until the base is decided: Utah customers only, or every covered sale. Both figures are kept so the choice can be changed. Every period from October 2026 carries its due date, the day filed and the amount paid, and a period not filed by its date is on the file.

How it works

Setup, periods, the file

Set up the site

Whether it is a covered entity, what the 2% runs on, and the filing schedule.

Enter each period

Covered sales to Utah customers and in all. Impost works out the 2% and the due date.

Print the file

Every finding and every period, for the preparer, with how long to keep the records.

What it will never do

It works out the excise. It files and pays nothing.

Impost keeps the figures and dates. You file with the State Tax Commission.

No filing.Nothing goes to Utah from Impost.

No guessed base.The text is silent, so the preparer’s answer decides.

It is not an accountant.Not tax advice.

It never touches a payment.The subscription is for software.

Pricing

Priced per site

Less than the excise on a few hundred sales.

Most sites

One site

$29/month

One adult site with Utah users.

Covered sales per period
Both bases kept
Every return dated

One site, yearly

$290/year

The same, two months free.

Everything in One site
Record-keeping dates
Export for your preparer

Subscription. Your bank statement says Impost Software. Refunded in full on request within 30 days. Your licence key is emailed to you within two working days of payment.

Checkout is our own bitcoin server, not a card processor — nobody we had to apply to and nobody who can close the account. The button takes you straight to it. Give your email address there — that is where your key is sent.

Questions

The ones we actually get asked

Who is a covered entity?

A site that must age-verify under Utah law because more than a third of it is material harmful to minors.

What sales count?

Anything paid for access to digital images, video, audio, books or games, one-off or subscription.

When are returns due?

Each quarter, or on the same schedule as your Utah sales-tax return. A quarterly filer’s first stretch is October to December 2026.

Is this tax advice?

No. It is the worksheet your preparer needs.

What do I actually get when I pay?

The demo on this page is the whole program, running on invented records. Paying gets you a licence key — one line of text, emailed to the address you give at checkout within two working days. Paste it into the program and from then on it keeps your own records. Until then, nothing you type into it is kept.

The key is checked inside the page, on your own machine. It never calls us, so there is still no account and nothing about your business goes anywhere. If you ever stop paying, your records stay exactly where they are, read-only, and Export still hands you every one of them.