> At a Glance
> – Utah Senator Calvin Musselman proposes a 7 percent tax on adult content produced or sold in the state.
> – Sites would also pay a $500 annual fee to the State Tax Commission.
> – Revenue would fund teen mental health programs via the Department of Health and Human Services.
> – Why it matters: The move could set a national precedent for taxing protected speech and raise First Amendment questions.
Utah lawmakers are pushing a new bill that would slap a 7 percent tax on pornographic content produced or sold within state lines. The measure, introduced by Republican state Senator Calvin Musselman, would also require adult platforms to pay a $500 annual registration fee-with every dollar routed toward adolescent mental-health services.
If passed, the rules would take effect in May.
How the Tax Would Work
The levy would apply to total receipts from:
- Memberships
- Subscriptions
- Downloads
- Live performances
- Any material classified as “harmful to minors”
Platforms must remit the tax to Utah’s State Tax Commission; failure to comply could risk blocking inside the state.
National Trend
Utah joins a growing list of conservative states eyeing adult-content taxes:
| State | Tax Rate | Purpose |
|---|---|---|
| Alabama | 10% | Behavioral-health programs for youth |
| Pennsylvania (proposed) | 10% | General revenue |
| Utah (proposed) | 7% | Teen mental-health services |
Alabama’s tariff, enacted in September, became the first in the nation after legislators there passed an age-verification mandate.
Constitutional Flashpoint
Legal scholars warn the idea may collide with the First Amendment.
Evelyn Douek, Stanford Law associate professor, calls the approach “blatantly unconstitutional”:
> “It singles out a particular type of protected speech for disfavored treatment, purely because the legislature doesn’t like it.”
She notes the Supreme Court reaffirmed last year that adults have a fully protected right to access such material.
Industry Pushback
Adult platforms already face tighter gatekeeping. Age-verification statutes are on the books in 25 states, prompting Pornhub to block users in 23 of them. The company wants device makers to handle age checks instead, citing privacy risks.
Alex Kekesi, VP at Pornhub, warns:
> “We have seen several states and countries try to impose platform-level age verification requirements, and they have all failed to adequately protect children.”
Meanwhile, critics contend age gates are a “back door” to an outright ban. A leaked 2024 video showed Project 2025 co-author Russell Vought calling verification laws a stepping-stone to federal prohibition.
Free-Speech Concerns
Advocates say content-specific taxes chill expression.
Mike Stabile, director at the Free Speech Coalition, argues:
> “Free also means not having to pay for the right to speak. A government tax on speech limits that right to those who can afford it.”
He adds that courts have repeatedly struck down similar taxes as unconstitutional censorship.
Key Takeaways
- Utah’s bill would impose a 7 percent tax on adult content and a $500 annual fee.
- Revenue would fund teen mental-health services.
- Alabama already enforces a 10 percent porn tax after passing age-verification rules.
- Legal experts say the measure could violate First Amendment protections.
- Adult platforms warn age-verification mandates risk user privacy and have prompted widespread site blocking.
As the bill advances, lawmakers must weigh public-health funding against constitutional rights-and decide whether taxing protected speech is worth the legal fight.
