Utah Porn Tax Poised to Become Law

SALT LAKE CITY—The state of Utah is poised to become the latest jurisdiction in the United States to levy a so-called "porn tax" on all adult material sold within its digital space. Senate Bill (SB) 73, the legislation proposing such a measure, has been transmitted to Gov. Spencer Cox's desk for his signature.

Gov. Cox, a Republican and member of the LDS Church, is a critic of the online adult entertainment industry. He is expected to sign SB 73 into law in a few weeks. The bill's sponsors, Republican state Sen. Calvin R. Musselman and Rep. Steve Eliason, got SB 73 through the House of Representatives on third reading earlier this week.

SB 73 is expected to enter force on Oct. 1. SB 73 proposes a "porn tax," as noted, but is officially called a "material harmful to minors tax." An original version of the bill included a 7 percent levy on gross income from the sale of material deemed harmful to minors. Now it's 2 percent, AVN reported late last month.

SB 73 would be used to fund age verification enforcement and other mental health programs targeting minors who struggle with so-called "porn addiction."

The bill also prohibits the use of virtual private networks (VPNs) to circumvent laws related to age verification. The addition of VPNs to the proposal is characteristic of a Republican legislative trend to restrict or ban the use of proxy tech.