A Utah Republican lawmaker wants to slap a 7% “porn tax” on adult content tied to the state—produced, sold, filmed, generated, or otherwise based in Utah—under a proposal from Sen. Cal Musselman (R–West Haven).

SB73 would funnel the proceeds into a new “Teen Mental Health” fund to pay for mental health services and treatment for teenagers. The 7% levy would apply to adult-content sales, memberships, subscriptions, and performances.

Companies and platforms producing or hosting adult content that’s “harmful to minors” on sites where adult material makes up a “substantial portion” would have to register annually with the Division of Consumer Protection, pay a $500 registration fee, and certify compliance with Utah's age-verification law. Those fees would be used to pay for the division to monitor and audit whether those websites are actually verifying users’ ages. Skip the registration, and it’s $1,000 per day in penalties.

Musselman’s bill leans on the “substantial portion” test—but never defines what percentage or threshold would qualify. The Division of Consumer Protection would write rules on notifications and requirements, so presumably they would clarify that, but the real scope wouldn’t be clear until after the bill passes.

Many major adult sites, including PornHub, blocked Utah users after lawmakers passed an age verification law in 2023. Platforms still operating in Utah would be subject to the tax. Subscription hubs like OnlyFans would likely be covered if creators or subscribers are based in the state.

However, the vagueness of the “substantial portion” definition could sweep in other platforms, depending on how regulators draw the line.

  • Reddit hosts a large adult content ecosystem alongside everything else.
  • X/Twitter carries a significant amount of pornographic content and serves as a major promotion hub for adult content creators—mixed in with news, politics and everything else.

Utah wouldn’t be the first state to impose a sort of “digital sin tax.” Alabama enacted a 10% tax on adult content proceeds in 2024. Pennsylvania lawmakers are currently weighing a 10% tax on adult content subscriptions and purchases

Utah’s been here before. In 2004, lawmakers passed a 10% tax on sexually explicit businesses. Instead of digital content, the tax targeted physical businesses like strip clubs where employees performed or appeared nude or “partially denuded” for 30 or more days per year. The tax covered everything they sold, including food and drinks. Revenue was earmarked for sex offender programs and investigations and prosecutions of internet crimes against children.

Strip clubs sued, arguing that the tax violated First Amendment rights. They also claimed the definition of “sexually explicit business” was too broad and could potentially ensnare legitimate theater productions that featured nudity if they ran in Utah for more than 30 days.

The Utah Supreme Court upheld the tax, accepting the state’s argument that the tax operated similarly to alcohol and tobacco taxes by targeting “negative secondary effects.” In 2010, the U.S. Supreme Court refused to hear the case on appeal, allowing the tax to stand.

Utah declared pornography a “public health crisis” in 2016, and became the first state to pass a comprehensive adult content age verification law in 2023.