> According to PH, Utah is one of their biggest states

This is actually one of those "turns out!" facts people like to bring up that isn't actually rooted in any solid data. It was widely circulates based on a misinterpreted 2009 Harvard study, and Utah generally ranked in middle or lower middle of the pack when it came to site traffic per capita by state (in years prior to SB287, that is--obviously now traffic is next to none because of the IP ban).

So why not put normal sales tax on it like with everything else? I do not see the difference between taxing Netflix or Only Fans.