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

TitlePolicy StatusLatest ActionDateSummary
Pennsylvania Porn TaxIntroducedIntroduced2026-03-30

Issue: Latest Action: on More Info See all bills from All bills about Bill Status …

Hawai’i SB 1584IntroducedCarried over to 2026 Regular Session2025-12-08

Requires adult content providers and consumers to register with the state and pay fees.

Utah SB 73EnactedGovernor signed bill. 2026-03-19

Porn tax and age verification law changes.

Virginia HB 720FailedCommittee voted to push bill to 20272026-02-09

Levies a 10% tax on adult websites.