As age-verification laws continue to reshape the adult industry and influence the future of online free speech, a Utah legislator has introduced a bill aiming to tax adult websites operating in the state.
Republican State Senator Calvin Musselman has proposed a bill that would enforce a 7% tax on the total income derived from sales, distributions, memberships, subscriptions, performances, and content deemed harmful to minors that is either produced, sold, filmed, or otherwise originated in Utah. If the proposal becomes law, it would be enacted in May, also mandating adult sites to pay a $500 yearly fee to the State Tax Commission. The revenue from this tax will enhance mental health services for teenagers, as managed by Utah’s Department of Health and Human Services.
Musselman has not commented on the proposed legislation.
This initiative reflects a broader wave of conservative legislative actions in America calling for tighter control over adult material. In September, Alabama pioneered a similar move by taxing adult entertainment businesses 10%, after implementing age-verification requirements that compel users to submit ID or other personal documents to confirm their age before accessing explicit content. Pennsylvania is also considering a 10% consumer tax on subscriptions and one-time purchases from online adult content platforms, despite already charging a 6% sales tax on digital products, as indicated by two state senators in an October memo.
Several states have previously pondered similar taxes on adult material. In 2019, Arizona's Republican Senator Gail Griffin proposed a tax on adult content distributors to finance the border wall project, emphasizing priorities from Donald Trump’s first presidential term. To date, age verification laws have been enacted in 25 US states.