HARRISBURG, Pa. — A Pennsylvania lawmaker is proposing new legislation that would add an additional tax on online adult content platforms.
State Senator Marty Flynn (D–Lackawanna, Luzerne) introduced the measure, arguing that while adult content services already generate substantial revenue from Pennsylvania subscribers, the money they earn contributes little beyond the state’s standard sales and use tax.
Flynn said his proposal aims to ensure these companies pay their “fair share” to the Commonwealth. The legislation would impose a 10% tax on all subscriptions and one-time purchases made through online adult platforms. This new tax would be applied in addition to Pennsylvania’s existing 6% sales and use tax.
All revenue collected under the bill would be directed to the General Fund, where it could be used to support essential state programs and priorities.
Flynn noted that his proposal mirrors efforts in other jurisdictions that have sought to modernize their tax codes and ensure online-based businesses are taxed equitably alongside traditional industries.