The War on Porn Regular Updates about the Assault on The Adult Industry
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The war on porn doesn’t look like a war anymore. It looks like a line item on a tax form.
As age-verification laws keep tightening their grip on the adult industry — and, quietly, on the broader idea of free speech online — an Utah lawmaker has proposed something new. Or maybe not new. Just sharper. A bill introduced last month would slap a tax on porn sites operating in the state.
Introduced by state senator Calvin Musselman, a Republican, the bill would impose a 7 percent tax on total receipts “from sales, distributions, memberships, subscriptions, performances, and content amounting to material harmful to minors that is produced, sold, filmed, generated, or otherwise based” in Utah. If passed, the bill would go into effect in May and would also require adult sites to pay a $500 annual fee to the State Tax Commission. Per the legislation, the money made from the tax will be used by Utah’s Department of Health and Human Services to provide more mental health support for teens.
Musselman did not respond to a request for comment.
There’s a certain rhythm to this moment in American politics. Conservative lawmakers across the country are circling adult content with renewed intensity. In September, Alabama became the first state to impose a porn tax on adult entertainment companies (10 percent) after passing age-verification mandates requiring users to upload ID before viewing explicit material. Pennsylvania lawmakers are weighing a bill that would add a 10 percent tax on “subscriptions to and one-time purchases from online adult content platforms,” even though digital products are already subject to a 6 percent sales tax, two state senators wrote in a memo in October. Arizona floated a similar idea back in 2019, when state senator Gail Griffin proposed taxing adult content distributors to help fund the border wall during Donald Trump’s first term. Meanwhile, 25 states have passed some form of age verification.
It’s not just about taxes. For years, efforts to criminalize or restrict sex work have ebbed and flowed, usually intensifying during moments of heightened online surveillance and censorship. But targeted taxes have struggled to gain widespread traction. Why? Because their legality is murky at best.
“This kind of porn tax is blatantly unconstitutional,” says Evelyn Douek, an associate professor of law at Stanford Law School. “It singles out a particular type of protected speech for disfavored treatment, purely because the legislature doesn’t like it—that’s 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.”
Utah, Alabama, and Pennsylvania are among 16 states that have adopted resolutions declaring porn a public health crisis. “We realize this is a bold assertion not everyone will agree on, but it’s the full-fledged truth,” Utah governor Gary Herbert tweeted in 2016 after signing the resolution. Utah’s long-running campaign against explicit material stretches back decades. In 2001, it became the first state to appoint an obscenity and pornography complaints ombudsman — a position colloquially known as the “porn czar.” That role was eliminated in 2017.
The industry, for its part, has been trying to keep up with the shifting rules. “Age 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,” Alex Kekesi, vice president of brand and community at Pornhub, said in a previous interview. In November, the company urged Google, Microsoft, and Apple to implement device-based age verification across their operating systems and app stores. “We have seen several states and countries try to impose platform-level age verification requirements, and they have all failed to adequately protect children.” To comply with new age gate mandates, Pornhub has blocked access in 23 states.
Critics argue that these policies were never truly about protecting children in the first place. In 2024, a video leaked by the Centre for Climate Reporting showed Russell Vought, a Trump ally and Project 2025 coauthor, describing age verification laws as a “back door” to a federal porn ban.
There’s a strange irony here. Platforms like OnlyFans and Pornhub helped mainstream digital sex work, bringing it out of the shadows and into subscription dashboards and creator analytics. But that visibility has made it easier to regulate, track, and now tax. As more states experiment with tariffs tied specifically to sexual content, creators — not lawmakers — are likely to feel the immediate impact.
The skewed ideology of cultural conservatism that is taking shape under Trump 2.0 wants to punish sexual expression, says Mike Stabile, director of public policy at the Free Speech Coalition, a trade association for the adult industry in the US. “When 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.”
OnlyFans states that it complies with tax requirements in the jurisdictions where it operates, and creators are responsible for managing their own tax affairs. Pornhub, which is currently blocked in Utah and Alabama, did not respond to a request for comment.
Douek notes that while the Supreme Court recently upheld age-verification laws in Texas — allowing states to regulate minors’ access to explicit material — “a porn tax does nothing to limit minors’ access to this speech—it simply makes it more expensive to provide this content to adults.” A 2022 report from Common Sense Media found that 73 percent of teens aged 13 to 17 have watched adult content online. Young people often encounter explicit material on social media platforms such as X and Snap, sometimes intentionally, often accidentally. A survey last year from the UK’s Office of the Children’s Commissioner reported that 59 percent of minors are exposed to porn unintentionally, primarily via social media, up from 38 percent the year before.
In Alabama, as in Utah’s proposal, tax revenue is earmarked for behavioral health services, including prevention, treatment, and recovery programs for young people.
Alabama state representative Ben Robbins, the bill’s Republican sponsor, said in an interview last year that adult content was “a driver in causing mental health issues” in the state. It’s an argument that surfaces again and again in debates about a nationwide porn ban. Some research suggests adolescent exposure may correlate with depression, lower self-esteem, or normalization of violence, but health professionals have not reached consensus.
With lawmakers reframing the conversation around underage harm, Stabile argues that the principle at stake is bigger than porn itself. Content-specific taxes on speech, he notes, have repeatedly been struck down as unconstitutional censorship.
“What 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 didn’t like?” he says. “Porn isn’t 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 is not only dangerous to our industry, it sets a dangerous precedent for government power.”
And that’s the quiet part that lingers.
When governments start deciding which kinds of speech deserve a surcharge, the debate stops being about porn. It becomes about who gets to speak freely — and who has to pay extra for the privilege.
