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Utah Doesn’t Need a New Tax on Small Business Advertising

Utah didn’t become Utah by chasing trendy tax schemes. It became Utah through discipline, restraint, and a deep respect for family businesses trying to make payroll, balance budgets, and build something lasting. Senate Bill 287 moves in the opposite direction.

From National Taxpayers Union’s perspective, the bill boils down to this: a new tax on how businesses reach customers. And, like every targeted tax dressed up as something else, it will not stay neatly contained. The cost will shift—to small businesses, then to consumers, and eventually into family budgets that are already stretched thin.

Advertising is not a luxury. It helps a roofer in West Jordan find the next job, allows a family shop in Logan to compete with big chains, and gives startups along the Wasatch Front a chance to survive their early years. Digital advertising has helped level the playing field, but SB 287 would shift the advantage to larger, established companies.

Supporters mention revenue and fairness, but Utah already taxes corporate income and business activity. SB 287 adds another industry-specific tax. That means more complexity, potential legal challenges, and unnecessarily disrupting markets—all without delivering meaningful benefits for taxpayers. That is not conservative policymaking; it moves Utah away from it.

Utah families understand the difference between wants and needs, and so should lawmakers. With inflation and economic uncertainty still affecting household budgets, the last thing Utah needs is a tax that quietly increases prices for everyone.

Utah’s strength has always been its common sense. SB 287 would trade that for something much less reliable. Lawmakers should reject this bill and keep Utah pro-growth, pro-family, and practical.