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SALT LAKE CITY — Utah lawmakers are again stepping into the middle of the long-running debate over how far governments should go when regulating online adult content. This time, the focus is a proposed tax on pornography purchased through digital platforms.
Senate Bill 73, introduced earlier this year by Republican lawmakers in the Utah Legislature, would impose what the bill calls a “material harmful to minors” tax on revenue generated from the sale of online pornography. The rate is currently set at 2 percent, after originally being proposed at 7 percent.
After several amendments, the measure passed the state Senate with broad support and now awaits further consideration in the House of Representatives. If approved there, it would head to the desk of Gov. Spencer Cox, who has publicly supported policies aimed at restricting access to online pornography.
The legislation was introduced by Republican state Sen. Calvin R. Musselman and state Rep. Steve Eliason, both of whom have supported previous efforts in Utah to regulate online adult content.
Under the proposal, revenue generated by the tax would be directed toward several state programs. The bill specifies that funds could be used to support enforcement efforts tied to Utah’s existing age verification laws for social media and adult websites, among other regulatory initiatives.
During the legislative process, lawmakers added language addressing virtual private networks (VPNs) and similar technologies used to bypass location-based restrictions. The revised bill would make it illegal to intentionally circumvent content blocks implemented by platforms as part of age verification compliance, with violations subject to civil penalties.
The measure also includes provisions aimed at limiting how websites communicate with users in Utah about these tools. Specifically, the bill states that platforms covered by age verification requirements may not provide instructions or guidance that would allow users to bypass those restrictions.
The current version of Senate Bill 73 states:
“A commercial entity that operates a website that contains a substantial portion of material harmful to minors may not facilitate or encourage the use of a virtual private network, proxy server, or other means to circumvent age verification requirements, including by providing: (a) instructions on how to use a virtual private network or proxy server to access the website; or (b) means for individuals in this state to circumvent geofencing or blocking.”
Measures regulating adult content have appeared in several states in recent years. Alabama, for example, enacted legislation that imposes a 10 percent tax on pornography-related revenue generated within the state, alongside additional legal requirements for adult performers involving notarized consent documentation.
Utah’s proposal does not include those record-keeping provisions, but it does expand the scope of enforcement mechanisms connected to age verification and online access controls.
The tax itself would function similarly to what policymakers often describe as a “sin tax,” a type of levy commonly applied to products such as alcohol, tobacco and gambling. In this case, the tax would apply to companies that generate revenue from online adult content through methods including clip sales, subscriptions and fan-based platforms.
Under the proposal, entities meeting the bill’s definition of “covered entities” would calculate the portion of revenue generated from Utah-based users and pay the 2 percent tax to the state on an annual basis.
If the measure becomes law, larger online platforms could likely absorb the additional compliance costs with relative ease. For smaller companies operating in the adult content market, however, the administrative and regulatory requirements could prove more challenging.
The bill’s future now depends on the outcome of deliberations in the Utah House. Should it pass there and receive the governor’s signature, the measure would add Utah to a growing list of states experimenting with new approaches to regulating digital adult content.
Whether the proposal ultimately reshapes how online platforms operate — or instead becomes the subject of courtroom challenges — may become clear only after the legislative process runs its course.
