State Sen. Marty Flynn is pictured during a recent Senate Democratic Policy Committee hearing.

Two Pennsylvania senators are proposing a 10% tax on subscriptions and one-time purchases from online adult content platforms.

Marty Flynn, D-Scranton, is circulating a co-sponsorship memorandum for legislation he is drafting that would create the tax. Sen. Joe Picozzi, R-Philadelphia, has signed on as a co-sponsor. Flynn said the tax will be added to the state’s existing 6% sales and use tax.

“Currently, online adult content platforms generate revenue from Pennsylvania subscribers but contribute nothing beyond the standard sales and use tax. By imposing a targeted 10% tax on these services and purchases, we can ensure that these platforms contribute their fair share to the Commonwealth,” Flynn said. .

Alabama instituted a 10% tax on adult website proceeds from any pornography produced or sold in the state starting in September 2025. The bill’s sponsor, House Rep. Ben Robbins, told news website AL.com that money raised through the tax will go to the Alabama Department of Mental Health to help those with behavioral health needs, including prevention, treatment, recovery services and other support. The first payments are due on Oct. 20.

In 2019, Arizona state Sen. Gail Griffin proposed taxing state residents who view adult material on electronic devices in the state, with money potentially used for border security, human trafficking prevention, and other programs.

Flynn hasn’t earmarked proceeds from an adult content tax for any specific Pennsylvania programs.

“This proposal mirrors successful approaches in other jurisdictions to modernize tax codes and ensure that online businesses are treated appropriately,” Flynn wrote in his co-sponsorship memorandum. “As more commerce shifts to digital platforms, it is essential that Pennsylvania’s tax policy keeps pace.”

Flynn’s proposal isn’t the first time a porn tax has been proposed in Pennsylvania. Former state Sen. Jane Orie proposed a sin tax on strip clubs, escort services and pornography sellers, asking the Legislative Budget and Finance Committee to study the possibility of a 10% tax on adult-oriented businesses.

Several southern states have taxes on live adult entertainment including Texas, Tennessee and Georgia. All have been challenged legally but were eventually upheld. Georgia’s tax on adult entertainment was challenged on First Amendment grounds but the U.S. Supreme Court rejected an appeal in June 2025, allowing the state to continue collecting the tax.