The proposed Targeted Advertising Tax in Utah is imposed on advertising that is bought, delivered, accessed, or interacted with using the internet, raising concerns about its legality under the Internet Tax Freedom Act.
Hemani is the first time since the Supreme Court's decision in Bruen upended Second Amendment jurisprudence that the court has addressed the constitutionality of laws that prosecute individuals for owning guns solely based upon a category that the gun owner falls into. In United States v. Rahimi, which the court decided in 2024, the defendant had been deemed dangerous by a family court judge, based on allegations made by his former girlfriend.