Numerous countries have implemented restrictions on online access, requiring users to verify their identities to view adult content. In Utah, Bill S.B. 73 has taken effect to prevent children from using VPNs to bypass age verification for adult content. The bill prohibits commercial entities from facilitating or encouraging the use of VPNs to circumvent age verification requirements. It lacks clarity on what constitutes "material harmful to minors," leading to varied interpretations. The bill also states that individuals are considered to be accessing a website from Utah if they are physically located in the state, regardless of VPN use, which poses challenges for website operators in determining user locations.