Assembly Bill 105 aims to regulate the distribution of material harmful to minors on the Internet by imposing strict age verification requirements on business entities. Specifically, the bill prohibits these entities from knowingly publishing or distributing such material on websites that contain a substantial portion of it unless they implement reasonable age verification methods to confirm that users are not minors. The bill defines "material harmful to minors" and "obscene material," outlining the criteria for what constitutes such content. Additionally, it mandates that entities must prevent access from IP addresses associated with virtual private networks, and they are prohibited from retaining identifying information of users after age verification.

The bill also establishes civil liability for violations, allowing individuals to seek damages and attorney fees without needing to exhaust administrative remedies first. Importantly, it specifies that sovereign immunity cannot be used as a defense in these civil actions. However, the bill includes exemptions for bona fide news or public interest content and protects Internet service providers from liability for merely providing access to harmful or obscene material, provided they did not create the content themselves.