Taxes

Penalties on Protected Expression

Targeting adult content for taxes is an unconstitutional content-based restriction on speech, but that doesn’t stop legislatures from proposing – and even passing – such legislation.

Current Bills

Title	Policy Status	Latest Action	Date	Summary
Hawai’i SB 1584	Introduced	Carried over to 2026 Regular Session	2025-12-08	Requires adult content providers and consumers to register with the state and pay fees.
Utah SB 73	Enacted	Governor signed bill.	2026-03-19	Porn tax and age verification law changes.
Virginia HB 720	Failed	Committee voted to push bill to 2027	2026-02-09	Levies a 10% tax on adult websites.