Utah measure would require adult sites to register, pay fees and a 7% content tax
A Utah Republican lawmaker has proposed a 7% tax on adult content tied to the state under legislation that would fund mental health services for teenagers. Sen. Cal Musselman’s bill would apply the levy to adult-content sales, memberships, subscriptions and performances produced, sold, filmed or otherwise based in Utah.
The measure would create a “Teen Mental Health” fund using tax proceeds to pay for mental health services and treatment for adolescents. Companies and platforms producing or hosting adult content deemed “harmful to minors” would be required to register annually with the Division of Consumer Protection and pay a $500 registration fee.
The bill targets sites where adult material makes up a “substantial portion” of content, though it does not define what percentage would qualify. Companies that fail to register would face $1,000 daily penalties. The registration fees would fund monitoring and auditing of age-verification compliance.
Many major adult sites, including PornHub, blocked Utah users after the state passed an age verification law in 2023. Platforms still operating in Utah would be subject to the proposed tax. Subscription services like OnlyFans would likely be covered if creators or subscribers are based in the state.
The vague “substantial portion” definition could potentially affect other platforms that host adult content alongside other material, including Reddit and X/Twitter. The Division of Consumer Protection would write rules clarifying requirements after the bill’s passage.
Utah would join Alabama, which enacted a 10% tax on adult content proceeds in 2024, in imposing such levies. Pennsylvania lawmakers are currently considering a similar 10% tax on adult content subscriptions and purchases.
The state previously imposed a 10% tax on sexually explicit businesses in 2004, targeting physical establishments like strip clubs. Strip clubs challenged that tax on First Amendment grounds, but the Utah Supreme Court upheld it in a decision that was later allowed to stand by the U.S. Supreme Court.
Utah declared pornography a “public health crisis” in 2016 and became the first state to pass comprehensive adult content age verification requirements in 2023.











