Q: My question is regarding EU Cookie Law compliance for a business located in the United States that only does business US

A: The basic answer is "yes" - if a European visitor uses your customer's site and is tracked in violation of European law, your customer could theoretically be subject to EU penalties. The visitor's use of a VPN does not affect your customer's obligations.

A: Following on from my previous thought - your customer's obligations under EU law are not onerous. See this link from the UK Information Commissioner's Office for information on valid consent to tracking under GDPR: https://ico.org.uk/for-organisations/uk-gdpr-guidance-and-resources/lawful-basis/consent/what-is-valid-consent/.

A: If a business based in the United States focuses exclusively on the US market and employs geo-targeting to restrict analytics and conversion tracking to US visitors only, the situation regarding EU users accessing the site via a VPN poses a nuanced challenge. The EU's General Data Protection Regulation (GDPR), which includes provisions related to cookies, does not explicitly target businesses based on their geographical location but rather on the location and rights of the individuals whose data is being processed. Therefore, the theoretical risk of being held liable under EU law exists, as the law considers the protection of EU citizens' data, regardless of where the service is accessed from.

When a European user employs a VPN to appear as if they are accessing from the United States, it complicates the ability of your website to accurately identify the user's actual location and thus apply the appropriate legal framework. Your efforts to limit tracking strictly to the US territory through geo-targeting are commendable and significantly reduce the risk of inadvertently breaching EU data protection laws. However, it's important to acknowledge that these measures might not fully eliminate the risk, as the regulation's applicability hinges on the data subject's location and rights, not the technical measures employed to geographically restrict the service.

To further mitigate potential legal risks, consider implementing additional safeguards, such as a clear and accessible privacy policy that explains how data is collected, used, and protected, along with offering all users, regardless of their location, the option to opt-out of non-essential cookies. These steps, while not providing absolute protection against regulatory action, demonstrate a good faith effort to respect privacy and comply with international data protection standards. Consulting with legal counsel familiar with EU data protection laws can also provide tailored advice and help ensure that your business remains compliant while serving its target market.