A growing number of conservative state lawmakers are pushing for taxes on adult content, raising questions about constitutionality and the future of free speech online. Utah recently proposed a 7% tax on porn sites operating within the state, following a similar move by Alabama last year, which levied a 10% tax. Pennsylvania is also considering a 10% tax on adult content consumers.
These taxes are framed by supporters as funding mental health services for teens, with Utah earmarking revenue for its Department of Health and Human Services. However, legal experts and industry advocates argue that such taxes are unconstitutional, singling out protected speech for disfavored treatment.
The Trend Towards Regulation:
The push for taxes is part of a broader conservative effort to restrict adult content. Over 25 states now have some form of age verification in place, requiring users to submit ID to access sexually explicit material. Critics argue these measures are not about protecting children, but rather about eliminating adult content entirely.
Legal and Constitutional Challenges:
Stanford Law School professor Evelyn Douek asserts that “this kind of porn tax is blatantly unconstitutional,” arguing it violates First Amendment protections. The Supreme Court has affirmed adults’ right to access pornography, yet state legislatures continue to explore these financial restrictions.
Industry Response and Impact:
Pornhub, blocked in Utah and Alabama due to age verification mandates, has urged tech companies to implement device-based verification, but acknowledges these efforts have failed to protect children. Sites like OnlyFans comply with tax laws but leave creators responsible for their own finances. The Free Speech Coalition warns that such taxes limit the right to speech for those who cannot afford them.
The Debate Over Harm and Censorship:
Lawmakers argue that adult content drives mental health issues in youth, citing studies linking exposure to depression and violence. However, health professionals remain divided on this matter. Critics emphasize that content-specific taxes have historically been struck down as unconstitutional censorship.
As states continue to impose financial penalties on the adult industry, the debate over free speech, privacy, and constitutional rights will intensify. The underlying tension between regulating access to adult content and upholding First Amendment protections remains unresolved.
