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HARRISBURG, Penn. — Pennsylvania lawmakers are considering legislation that would apply a 10% tax to revenue generated by adult websites operating in the state.
The proposal, titled the “Online Adult Content Subscription Tax Act,” SB 1246, would impose the tax on recurring memberships, subscription fees and one-time access charges for “sexually explicit commercial content” delivered through websites, mobile applications and other online platforms.
In October 2025, the bill’s primary sponsor, Democratic State Senator Marty Flynn, along with Republican co-sponsor Joe Picozzi, issued a memo outlining plans to introduce legislation establishing a new tax on adult content platforms in addition to Pennsylvania’s existing 6% sales and use tax.
“Currently, online adult content platforms generate revenue from Pennsylvania subscribers but contribute nothing beyond the standard sales and use tax,” the memo read. “By imposing a targeted 10% tax on these services and purchases, we can ensure that these platforms contribute their fair share to the Commonwealth.”
The bill was formally introduced on March 30 and has been referred to the Pennsylvania State Senate Finance Committee.
Certain industries in Pennsylvania, including liquor, tobacco and medical marijuana, are already subject to specialized taxes. The bill also states, “This act is not intended to prohibit or censor expressive activity but is solely intended to ensure equitable tax treatment of certain commercial transactions.” Industry attorney Lawrence Walters said the measure raises constitutional concerns.
“It imposes a content-based obligation,” Walters said. “The government generally cannot impose additional tax obligations on protected speech based on its content.”
Walters also said exemptions within SB 1246 may apply broadly, noting that the bill defines “sexually explicit commercial content” as excluding “content determined by a court of competent jurisdiction to be constitutionally protected in a specific instance.”
“The courts have repeatedly held that sexually explicit materials are within the scope of First Amendment protection, unless they are obscene,” Walters said. “If the bill passes in its current form, I expect significant litigation to result from any attempt to enforce this tax obligation upon typical adult website operators, given the broad exemptions.”
Confusion over distinctions between “obscene” material, “sexually explicit” material and content considered “harmful to minors” is common in state legislation.
The proposal reflects a broader pattern of state-level measures affecting adult websites following Louisiana’s 2022 age verification law. Utah’s governor signed a bill in March to tax adult platforms, Alabama enacted a similar 10% tax last year, and lawmakers in Virginia have introduced comparable legislation that has been delayed until the 2027 session.
