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Utah to hold websites liable for users who mask their location with VPNs
(www.tomshardware.com)
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If the premise is to prevent Utah kids from accessing things then good luck enforcing those extraterritorial fines, or if you try and fine sites daft enough to be hosting their site in a place like Utah, it'll take a whole couple minutes to move.
Either way this comes out as theatrics at best, and losing money in top of it with pointless litigation or chasing away tax and service paying businesses