Conservative lawmakers want porn taxes. Critics say they’re unconstitutional.

In a significant move that could reshape the adult industry, a Utah lawmaker has introduced legislation aimed at taxing adult websites operating within the state. State Senator Calvin Musselman, a Republican, proposed a bill that would impose a 7 percent tax on total earnings from sales, memberships, and content deemed harmful to minors that is produced or distributed in Utah. If enacted, this legislation would come into force in May, mandating adult sites to pay a $500 annual fee to the State Tax Commission. The revenue generated from this tax is intended to bolster mental health services for teenagers, as stated by the lawmaker. However, Musselman has not publicly commented on the proposal since its introduction. The push for such legislation reflects a broader trend among conservative lawmakers in the United States, who are increasingly advocating for tighter regulations on adult content. Alabama recently made headlines as the first state to implement a porn tax of 10 percent on adult entertainment companies, a decision that followed the establishment of stringent age-verification requirements for users accessing explicit content. Furthermore, Pennsylvania legislators are contemplating their own version of a porn tax, suggesting an additional 10 percent on subscriptions to online adult platforms, despite the existing 6 percent sales tax on digital goods. This initiative highlights a growing movement among various states to impose similar taxes on adult content. In past years, several states have toyed with the notion of taxing the adult industry. In 2019, Arizona's Senator Gail Griffin suggested taxing adult content distributors as a means to fund the border wall, a key initiative of the Trump administration. To date, 25 states have enacted some form of age verification measures, signaling a significant shift in how adult content is regulated across the nation.