Anti-Tax Lawmakers Face Porn Tax Dilemma

TOPEKA, Kan. — After a legislative committee agreed earlier this month to draft a bill that would impose a 10 percent tax on products and services sold by sexually-oriented businesses in Kansas, some conservative legislators have found themselves in a dilemma.

Thirty-one of the state’s 165 lawmakers have pledged in writing not to raise taxes, despite reports that the tax could raise $1.5 million annually. The money collected would be used to prosecute and treat sex offenders, according to legislators.

But the situation is a Catch-22 for conservative legislators who say they’d like to combat adult entertainment and support the porn tax but are committed to keeping taxes at a minimum. Some lawmakers, such as Kay O’Connor, R-Olathe, are also considering cutting taxes elsewhere in order to vote in favor of the proposed tax. O’Connor added that she could not support a stand-alone tax increase.

Kansas Taxpayers Network Executive Director Karl Peterjohn said that replacing a tax cut with the new tax might be acceptable, if the bill is carefully drafted.

Sen. Tim Huelskamp, R-Fowler, said he would favor the proposed tax if it were tied to other proposals that would result in an overall tax decrease.

The measure will face final approval by the Kansas Legislature in January.

If passed, the porn tax would be all-inclusive, including all strip clubs, escort services and adult video stores. Lawmakers are also considering whether the tax will apply to mainstream video stores that contain an “adult section.”

Adult businesses in the state also have made clear they will challenge the new tax in court if it passes, forcing Kansas to show a compelling reason to tax adult businesses differently than others. First Amendment groups such as the Adult Freedom Foundation are also vehemently opposed to any such tax.

“The AFF urges you and your committee to ignore the bogus anti-pornography information presented to your body and reject the propose tax,” Paul Cambria, AFF’s general counsel, wrote in a letter to key Kansas legislators earlier this month.

The proposed porn tax follows the introduction of the Internet Safety and Child Protection Act of 2005 in July by Sen. Blanche Lincoln, D-Ark, which would impose a 25 percent excise tax on all national adult transactions. Lincoln’s support of the bill is tied to a study conducted by advocacy group Third Way, which exposes statistics claiming children between the ages of 12-17 are the largest viewers of Internet pornography. The study also shows that children are first exposed to online pornography at an average age of 11 years.

If passed, the legislation would force a 25 percent excise tax on all online adult transactions and require online adult websites to use software to verify the age of users attempting to access their websites. The bill is currently under review.

Rep. Jim Matheson, D-Utah and Rep. Robert Menendez, D-N.J also introduced companion legislation in July in the House of Representatives.

Copyright © 2026 Adnet Media. All Rights Reserved. XBIZ is a trademark of Adnet Media.
Reproduction in whole or in part in any form or medium without express written permission is prohibited.

More News

UPDATED: European Commission Unveils AV App, Addresses Hacks

The European Commission’s age verification app is now technically ready and will soon be available for EU citizens to use in order to prove their age when accessing online platforms, European Commission President Ursula von der Leyen announced Tuesday.

Tennessee Bill Would Require Warnings on Adult Stores

The Tennessee Senate has passed a bill requiring adult stores, theaters and other establishments in the state to post warning signs cautioning patrons that they “may be contributing” to sexual assault and human trafficking.

Report: Irish Regulator Seeks 'Industry Input' on AV Compliance

Irish media regulator Coimisiún na Meán (CnaM) will draw on “industry input” to help establish a framework for assessing platforms’ compliance with Ireland’s Online Safety Code and the EU’s Digital Services Act, news organization MLex reports.

Canadian Senate Approves National Age Verification Bill

Canada’s Senate on Wednesday passed bill S-209, the “Protecting Young Persons from Exposure to Pornography Act,” which would require commercial adult websites to verify that Canadian users are at least 18 years old.

UK House of Commons Moves to Tone Down Porn Amendments

The House of Commons has modified amendments to the U.K.’s pending Crime and Policing Bill, including provisions regulating “step” content, content featuring adults role-playing as minors, and performers’ ability to withdraw consent.

Final IRS 'No Tax on Tips' Rule Excludes Pornography

The Internal Revenue Service on Monday published final regulations on the “No Tax on Tips” provision included in the “One Big Beautiful Bill Act,” offering new tax deductions for tip workers but excluding revenue received for “pornographic activity.”

Pennsylvania Legislature Weighs 'Porn Tax' Bill

The Pennsylvania State Senate is considering a bill that would impose a 10% tax on the revenue of adult websites doing business in that state.

Trump Tariffs Refund Process to Launch April 20

U.S. Customs and Border Protection (CBP) will begin the process of refunding duties paid under the Trump administration’s sweeping program of tariffs by providing, starting April 20, an online tool for submitting refund claims.

UK Government May Limit 'Step' Porn Ban With New Amendments

The U.K. Ministry of Justice on Friday revealed new government amendments to the pending Crime and Policing Bill, potentially limiting a planned ban on “step” content to apply only if adult performers role-play as minors.

Arizona Senate Removes 'Catch-22' Provision From Consent Bill

The Arizona State Senate has amended a bill that would impose new requirements for adult content uploaded online, removing a seemingly contradictory provision that could have effectively made it impossible for adult sites to operate in the state.

Show More