The War on Porn Regular Updates about the Assault on The Adult Industry
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SALT LAKE CITY—There are some ideas that arrive quietly and others that walk in like they own the place. This one does the latter. At the opening of Utah’s new legislative session, a Republican lawmaker dropped a bill that would tax online adult content, funneling the money toward age-verification enforcement and teen mental health programs.
Sen. Calvin R. Musselman, who represents the small town of West Haven, is the driving force behind Senate Bill (SB) 73. The proposal introduces what it calls a “material harmful to minors tax,” set at seven percent of the “gross receipts” from sales of content classified under that label.
SB 73 has been formally introduced but hasn’t yet landed in a committee. Even so, the odds of it clearing the legislature are widely considered high.
The bill defines “gross receipts” as “the total amount of consideration received for a transaction […] without deduction for the cost of materials, labor, service, or other expenses.” In other words, it’s the top line, not the leftovers.
And the reach is… expansive. The tax would apply to “the gross receipts of all sales, distributions, memberships, subscriptions, performances, and content, amounting to material harmful to minors that is: (a) produced in this state; (b) sold in this state; (c) filmed in this state; (d) generated in this state; or (e) otherwise based in this state.” That’s a wide net, and it’s not subtle about it.
Because of that scope, the tax wouldn’t just hit one corner of the industry. Producers, creators, platforms—anyone touching qualifying content—would likely feel it. And it wouldn’t exist in a vacuum. The levy would stack on top of existing obligations, including Utah’s digital sales tax and other state fees.
Revenue from the tax would flow into a newly created government account, earmarked for teen mental health treatment through the state Department of Health and Human Services. It’s worth noting that Utah is among the states that formally frame pornography consumption as a public health crisis, a position tied to the still-contested concept of “pornography addiction.”
The bill doesn’t stop at taxation. It also introduces a $500 annual recurring fee, paid into accounts overseen by the Division of Consumer Protection. This so-called “notification fee” would apply to companies producing content deemed “harmful to minors” and is tied directly to age-verification compliance.
Those funds would be used by the Division to monitor compliance in a system modeled after the United Kingdom’s Ofcom framework. Companies would need to notify annually. Miss that step, and the penalty jumps to $1,000 per day until the paperwork—and compliance—are in order.
Utah, of course, has already been down this road. It was one of the first states to pass a statewide age-verification law structured as a “bounty law,” allowing private individuals to sue on the state’s behalf over noncompliance. That approach famously led Aylo, the owner of Pornhub, to block Utah IP addresses, just as it has done in other states with similar laws.
Utah wouldn’t be alone in adding a porn-specific tax to the mix. Alabama already has one on the books, imposing a ten percent levy on top of existing digital goods and sales taxes.
And the idea is still spreading. In Pennsylvania, a bipartisan pair of state senators recently announced plans to propose a measure that would tax online pornography subscriptions in that state’s digital marketplace.
