By: Paul Goldberg, Senior Editor | JRL CHARTS – Gay Adult News
SALT LAKE CITY, UT — (January 6, 2026) — A controversial new legislative initiative from a Republican state lawmaker in Utah has thrust adult entertainment policy back into the spotlight with a proposal to tax online adult content — part of a plan to bankroll stricter enforcement of age-verification laws and teen mental health programs.
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The bill, filed as Senate Bill 73 (SB 73) by Sen. Calvin R. Musselman of West Haven, would impose a 7% “material harmful to minors tax” on gross receipts from sales, memberships, subscriptions and other revenues tied to content the state defines as harmful to minors. The proposal arrives in the wake of Utah’s aggressive push over recent years to tightly regulate access to pornographic content online.
What the Bill Would Do
SB 73 would:
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Levy a 7% tax on gross revenue from adult content commercially tied to Utah — including producers, creators and platforms.
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Expand the tax base to any sales, distribution, memberships, performances or content generated or sold in the state.
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Create a new state account dedicated to funding teen mental health services via the Utah Department of Health and Human Services.
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Require a recurring annual $500 “notification fee” for adult content companies that register and comply with age-verification requirements.
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Impose penalties of $1,000 per day for companies that fail to file the notification.
Because gross receipts include all revenue without deductions for labor, production costs, or other expenses, the tax could significantly raise operating costs for adult industry stakeholders doing business in or targeting users in Utah. Supporters say it’s necessary to fund enforcement and protect minors, while opponents argue it unfairly singles out lawful adult speech and could stifle digital free expression.
Background: Utah’s Adult Content Enforcement Push
Age Verification Law Already in Effect
Utah already enforces one of the strictest age-verification regimes in the U.S. — Senate Bill 287, enacted in 2023 — which requires online platforms offering material harmful to minors to verify users’ ages before granting access. Sites that fail to implement reasonable age checks can be sued in civil court by private individuals under the statute.
Major adult platforms like Pornhub responded by blocking access to Utah users rather than comply, citing privacy and implementation concerns.
Utah lawmakers justified the law as a public safety measure to prevent minors from easily accessing explicit material online — a topic that has ignited legal challenges on First Amendment and digital privacy grounds.
Ongoing Legal & Constitutional Battles
Adult industry groups including the Free Speech Coalition have repeatedly challenged Utah’s age-verification requirements in litigation, arguing the statutes impose content-based restrictions and privacy invasions. Federal courts have been a battleground, with appeals ongoing in some cases.
Critics contend that age checks requiring ID submission expose users’ sensitive data and could violate constitutional protections — an issue mirrored in broader debates over age verification laws across the U.S. and Europe.
Industry & Legal Reactions
Adult content producers and digital rights advocates warn that imposing a dedicated tax on lawful adult entertainment — above existing state digital sales taxes — could deepen regulatory burdens and deter platform participation in Utah’s digital ecosystem.
Free speech advocates also argue that tying taxation to content definitions like “harmful to minors” sets a troubling precedent by equating lawful adult expression with material that should be penalized financially.
Supporters of the bill, however, maintain that the measure generates funds to support adolescent mental health — a policy priority for Utah legislators in recent sessions — and strengthens enforcement tools to keep explicit content out of the hands of minors.
Why It Matters to the Gay Adult Industry
For LGBTQ+ adult content creators, subscriptions platforms and distribution services, SB 73 signals a possible shift toward state-level fiscal enforcement of content standards. If passed, the tax could:
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Increase costs for content producers targeting Utah audiences.
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Change how platforms strategically allocate resources for compliance.
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Encourage broader adoption of age-verification technologies to avoid fines and penalties.
Given Utah’s history of declaring pornography a public health concern and pioneering strict internet age-verification laws, SB 73 could become a bellwether for similar proposals in other states diving into digital adult content regulation.
JRL CHARTS Bottom Line
Senate Bill 73’s proposed adult content tax reflects Utah’s ongoing push to legislate the adult internet space — combining enforcement funding mechanisms with broader cultural and public health objectives. Whether SB 73 survives committee and becomes law remains to be seen, but its introduction has already prompted sharp responses from industry, civil liberties groups, and digital rights advocates nationwide.
Stay ahead of trends in regulatory shifts and adult industry policy at JRL CHARTS – Gay Adult News, your premier source for news that matters in the LGBTQ+ adult entertainment world.
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