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Conservative Lawmakers Need Porn Taxes. Critics Say They’re Unconstitutional

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Last updated: January 9, 2026 1:53 pm
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Conservative Lawmakers Need Porn Taxes. Critics Say They’re Unconstitutional
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As age-verification legal guidelines proceed to dismantle the grownup business—and decide the way forward for free speech on the web—a Utah lawmaker proposed a invoice this week that will implement a tax on porn websites that function inside the state.

Launched by state senator Calvin Musselman, a Republican, the invoice would impose a 7 % tax on whole receipts “from gross sales, distributions, memberships, subscriptions, performances, and content material amounting to materials dangerous to minors that’s produced, offered, filmed, generated, or in any other case primarily based” in Utah. If handed, the invoice would go into impact in Might and would additionally require grownup websites to pay a $500 annual charge to the State Tax Fee. Per the laws, the cash comprised of the tax will probably be utilized by Utah’s Division of Well being and Human Providers to offer extra psychological well being assist for teenagers.

Musselman didn’t reply to a request for remark.

A brand new age of American conservatism instructions the political enviornment, and extra US lawmakers are calling for extra restrictions on grownup content material. In September, Alabama grew to become the primary state to impose a porn tax on grownup leisure firms (10 %) following the passage of age-verification mandates, which require customers to add an ID or different private documentation to confirm that they aren’t a minor earlier than viewing sexually express content material. Pennsylvania lawmakers are additionally eyeing a invoice that will tax shoppers an extra 10 % on “subscriptions to and one-time purchases from on-line grownup content material platforms,” regardless of already requiring them to pay a 6 % gross sales and use tax for the acquisition of digital merchandise, two state senators wrote in a memo in October. Different states have flirted with the thought of a porn tax prior to now. In 2019, Arizona state senator Gail Griffin, a Republican, proposed taxing grownup content material distributors to assist fund the border wall, a key precedence throughout Donald Trump’s first presidential time period. To this point, 25 US states have handed a type of age verification.

Though efforts to criminalize contributors within the intercourse work business have been ongoing for years—with new laws unfolding at a second of heightened on-line surveillance and censorship—focused taxes have failed to achieve widespread approval as a result of the legality round such legal guidelines are up for debate.

“This type of porn tax is blatantly unconstitutional,” says Evelyn Douek, an affiliate professor of regulation at Stanford Legislation Faculty. “It singles out a specific sort of protected speech for disfavored remedy, purely as a result of the legislature doesn’t prefer it—that’s precisely what the First Modification is designed to guard towards. Utah might not like porn, however because the Supreme Courtroom affirmed solely final 12 months, adults have a totally protected proper to entry it.”

Utah, Alabama, and Pennsylvania are among the many 16 states which have adopted resolutions declaring porn a public well being disaster. “We understand it is a daring assertion not everybody will agree on, nevertheless it’s the full-fledged fact,” Utah governor Gary Herbert tweeted in 2016 after signing the decision. One in every of Utah’s earliest statewide responses to the proliferation of grownup content material occurred in 2001, when it grew to become the primary state to create an workplace for sexually express points by hiring an obscenity and pornography complaints ombudsman. The place—dubbed the “porn czar”—was terminated in 2017.

“Age restriction is a really advanced topic that brings with it information privateness considerations and the potential for uneven and inconsistent software for various digital platforms,” Alex Kekesi, vp of name and neighborhood at Pornhub, instructed WIRED in a earlier dialog. In November, the corporate urged Google, Microsoft, and Apple to enact device-based verification of their app shops and throughout their working programs. “We now have seen a number of states and international locations attempt to impose platform-level age verification necessities, they usually have all did not adequately defend youngsters.” To adjust to the brand new age gate mandates, Pornhub has at present blocked entry to customers in 23 states.

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