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RALEIGH, N.C. — A proposal moving through the North Carolina legislature would place a new 10% tax on certain adult materials sold at brick-and-mortar stores across the state.
Filed last week by three state senators, SB 1007 would create what it calls a “harmful materials tax” on visual content considered “prurient” and harmful to minors when sold in any physical retail setting.
The bill defines those materials as “pictures, drawings, video recordings, films or other visual or physical depictions or representations, including digital or computer-generated visual depictions or representations created, adapted, or modified by technological means, such as algorithms or artificial intelligence, but not material consisting entirely of written words.”
Under the proposal, the 10% tax would apply to gross receipts from the sale of such material. The language does not distinguish between adult-only businesses and general retailers, meaning any store offering adult videos, magazines, or similar visual content that meets the definition could fall under the tax.
That definition reads: “Any material or performance that depicts sexually explicit nudity or sexual activity and that, taken as a whole, has the following characteristics: a. The average adult person applying contemporary community standards would find that the material or performance has a predominant tendency to appeal to a prurient interest of minors in sex; and b. The average adult person applying contemporary community standards would find that the depiction of sexually explicit nudity or sexual activity in the material or performance is patently offensive to prevailing standards in the adult community concerning what is suitable for minors; and c. The material or performance lacks serious literary, artistic, political, or scientific value for minors.”
North Carolina has enacted several measures related to adult content in recent years. In 2025, lawmakers overrode a gubernatorial veto to pass the Prevent Sexual Exploitation of Women and Minors Act. The law requires age and consent verification for performers beyond federal record-keeping standards under Section 2257, mandates written consent for each sexual act depicted, and requires separate consent for distribution. It also requires platforms to remove content if a performer withdraws consent at any time, regardless of prior agreements.
Elsewhere, lawmakers have pursued a range of taxes and regulatory measures affecting adult content.
Utah and Alabama have adopted excise taxes on adult sites, while proposals in Virginia and Pennsylvania would introduce similar policies. In January, the U.S. Supreme Court declined to review a lower court ruling that allowed enforcement of a 2001 zoning law aimed at limiting the locations of adult retail stores in New York City.
In Tennessee, a separate bill would require adult businesses, including stores and theaters, to post warnings stating that patrons “may be contributing” to sexual assault and human trafficking. The measure is expected to be sent to the governor.
SB 1007 has been referred to the North Carolina Senate Rules and Operations Committee.
