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

Brazil Sets Enforcement Timeline for New AV Rules

Brazil’s National Data Protection Authority (ANPD) on Friday published a timeline outlining planned steps for monitoring and enforcing age verification under the country’s Digital Statute for Children and Adolescents (Digital ECA), which took effect Tuesday.

Utah Governor Signs 'Porn Tax' and VPN Rule Into Law

Governor Spencer Cox on Friday signed into law a bill to tax adult websites and make them liable if minors circumvent geolocation.

German Court: Regulator Can't Block Creator's IG Account, Only Posts

A German court has ruled that while a regional media regulatory agency may block specific Instagram posts that include material deemed harmful to minors, it cannot ban an entire Instagram account due to such a post.

Brazil Lays Out Preliminary Guidelines for New AV Requirements

President Luiz Inácio Lula da Silva on Wednesday signed a decree establishing guidelines for new regulations requiring adult websites to age-verify users located in Brazil.

Senate Committee Debates Section 230 Reform

The U.S. Senate Committee on Commerce, Science, and Transportation held a hearing Wednesday on potential changes to Section 230 of the Communications Decency Act, which protects interactive computer services — including adult platforms — from liability for user-generated content.

FTC Invites Public Comment on 'Click to Cancel' Rulemaking

The Federal Trade Commission (FTC) announced this week that it is seeking public comment on whether it should amend its Negative Option Rule to better address deceptive or unfair practices.

Aylo Rebuts Indiana AV Suit Claims Over VPN Access

Aylo this week asked a Marion Superior Court judge to dismiss Indiana’s lawsuit alleging that the company violated the state’s age verification law by failing to prevent access by users who employ VPNs and similar means to avoid geolocation.

Kansas Plaintiff Drops Chaturbate AV Suit, Revamps SuperPorn Complaint

The plaintiff in a lawsuit alleging that cam platform Chaturbate violated Kansas’ age verification law has voluntarily dismissed that action, while retooling a similar complaint against adult site SuperPorn.

AV Bulletin: Loopholes and Lawsuits

This roundup provides an update on the latest news and developments on the age verification front as it impacts the adult industry.

Utah 'Porn Tax' Bill Will Head to Governor's Desk

A bill that would tax adult websites and make them liable if minors circumvent geolocation has passed the Utah state legislature and will soon head to the office of Gov. Spencer Cox for signature or veto.

Show More