It feels like the walls are closing in a little more every week. As age-verification laws continue to reshapeâand in some cases dismantleâthe adult industry, a Utah lawmaker has now stepped forward with a bill that would slap a new tax on porn sites operating in the state. Itâs the kind of proposal that makes you pause, reread the headline, and wonder how we got here so fast.
Introduced by Republican state senator Calvin Musselman, the bill would impose a 7 percent tax on total receipts âfrom sales, distributions, memberships, subscriptions, performances, and content amounting to material harmful to minors that is produced, sold, filmed, generated, or otherwise basedâ in Utah. If passed, it would take effect in May and require adult sites to pay an additional $500 annual fee to the State Tax Commission. According to the legislation, revenue from the tax would be directed to Utahâs Department of Health and Human Services to expand mental health support for teens.
A new strain of American conservatism is asserting itself more boldly, and lawmakers across the US are calling for tighter restrictions on adult content. In September, Alabama became the first state to introduce a porn taxâ10 percent on adult entertainment companiesâafter passing age-verification mandates that require users to upload ID or other personal documentation before accessing explicit material. Pennsylvania lawmakers are also exploring a proposal that would tack an extra 10 percent tax onto subscriptions and one-time purchases from online adult platforms, despite already charging a 6 percent sales and use tax on digital products, two state senators wrote in an October memo. Other states have flirted with similar ideas before. In 2019, Arizona state senator Gail Griffin, a Republican, proposed taxing adult content distributors to help fund a border wall during Donald Trumpâs first term. To date, 25 US states have enacted some form of age verification.
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Efforts to criminalize sex workers and regulate the industry have been unfolding for years, accelerating alongside increased online surveillance and censorship. Yet targeted taxes have repeatedly stalled, in part because the legality of such measures remains deeply contested.
âThis kind of porn tax is blatantly unconstitutional,â says Evelyn Douek, an associate professor of law at Stanford Law School. âIt singles out a particular type of protected speech for disfavored treatment, purely because the legislature doesnât like itâthatâs exactly what the First Amendment is designed to protect against. Utah may not like porn, but as the Supreme Court affirmed only last year, adults have a fully protected right to access it.â
Utah, Alabama, and Pennsylvania are among 16 states that have adopted resolutions declaring pornography a public health crisis. âWe realize this is a bold assertion not everyone will agree on, but itâs the full-fledged truth,â Utah governor Gary Herbert tweeted in 2016 after signing the resolution. Utahâs early response to the spread of adult content dates back to 2001, when it became the first state to establish an office focused on sexually explicit material by appointing an obscenity and pornography complaints ombudsman. The roleâoften referred to as the âporn czarââwas eliminated in 2017.
âAge restriction is a very complex subject that brings with it data privacy concerns and the potential for uneven and inconsistent application for different digital platforms,â Alex Kekesi, vice president of brand and community at Pornhub, said previously. In November, the company urged Google, Microsoft, and Apple to adopt device-based verification across app stores and operating systems. âWe have seen several states and countries try to impose platform-level age verification requirements, and they have all failed to adequately protect children.â To comply with existing mandates, Pornhub has blocked access to users in 23 states.
Critics argue that age verification has never truly been about protecting children, but about quietly scrubbing porn from the internet. In 2024, a leaked video from the Centre for Climate Reporting showed Russell Vought, a Trump ally and Project 2025 coauthor, describing age-verification laws as a âback doorâ to a federal porn ban.
Platforms like OnlyFans and Pornhub have pushed sex work further into the mainstream, but theyâve also made it easier to monitor and police both performers and audiences. As states consider new tariffs and penalties, itâs creators who are most likely to absorb the shock.
The cultural conservatism taking shape under Trump 2.0 is driven by a desire to punish sexual expression, says Mike Stabile, director of public policy at the Free Speech Coalition, the US adult industryâs trade association. âWhen we talk about free speech, we generally mean the freedom to speak, the ability to speak freely without government interference. But in this case, free also means not having to pay for the right to do so. A government tax on speech limits that right to those who can afford it.â
OnlyFans says it complies with all tax requirements in the jurisdictions where it operates, while creators remain responsible for their own tax obligations. Pornhub, which is currently blocked in Utah and Alabama, did not respond to a request for comment.
Douek points out that while states can regulate minorsâ access to explicit material following the Supreme Courtâs decision upholding Texasâ age-verification law, âa porn tax does nothing to limit minorsâ access to this speechâit simply makes it more expensive to provide this content to adults.â A 2022 report from Common Sense Media found that 73 percent of teens aged 13 to 17 had viewed adult content online. Today, much of that exposure happens through social media platforms like X and Snap. A recent survey from the UKâs Office of the Childrenâs Commissioner found that 59 percent of minors encounter porn accidentallyâup from 38 percent the year beforeâmostly via social feeds.
In Alabama, as would be the case in Utah, revenue from the porn tax is earmarked for behavioral health services, including prevention, treatment, and recovery programs for young people.
Last year, Alabama state representative Ben Robbins, the Republican sponsor of the bill, said adult content was âa driver in causing mental health issuesâ in the state. Itâs a familiar claim among lawmakers advocating for a nationwide porn ban. While some studies suggest adolescent exposure to porn may correlate with depression, low self-esteem, or normalized violence, medical experts have never reached a clear consensus.
As lawmakers increasingly frame the issue around harm to minors, Stabile says itâs crucial to remember that adult content is not a special category outside the bounds of free expression. Courts have repeatedly struck down content-specific taxes as unconstitutional censorship.
âWhat if a state decided that Covid misinformation was straining state health resources and taxed newsletters who promoted it? What if the federal government decided to require a costly license to start a podcast? What if a state decided to tax a certain newspaper it didnât like?â he says. âPorn isnât some magical category of speech separate from movies, streaming services, or other forms of entertainment. Adult businesses already pay taxes on the income they earn, just as every other business does. Taxing them because of imagined harms isnât just dangerous for our industryâitâs a dangerous expansion of government power.â
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