40% Porn ‘Excise Tax’ Proposed in Alabama

40% Porn ‘Excise Tax’ Proposed in Alabama

MONTGOMERY, Ala. — Alabama is the latest state to propose an additional sales tax on the receipts from sexually oriented materials.

A new 40 percent “excise tax” bill wending its way through the Legislature would be far-reaching and draw on the sales of adult videos, websites, magazines and "devices and equipment."

State Rep. Jack Williams’ bill, designed to help fill a $250 million state budget deficit, had 26 co-sponsors when it was introduced yesterday.

Sexually oriented materials that would be under an excise tax are described in HB39 as “any book, magazine, newspaper, printed or written matter, writing, description, picture, drawing, animation, photograph, motion picture, film, video tape, pictorial presentation, depiction, image, electrical or electronic reproduction, broadcast, transmission, video download, telephone communication, sound recording, article, device, equipment, matter, oral communication, depicting breast or genital nudity or sexual conduct.”

But the tax would not apply to “motion pictures designated by the rating board for the Motion Picture Association of America by the letter ‘R’ for restricted audiences, persons under 17 years of age not admitted unless accompanied by parent or adult guardian, or the designation ‘NC-17' for persons under 17 years of age not 25 admitted.”

The bill does not mention sex toys and novelties, likely because Alabama continues to have a statute banning the sale of them. The law was upheld in 2005 by U.S. justices, who let stand a lower court ruling that said Alabama had a right to police the sale of devices that can be sexually stimulating.

Residents may lawfully purchase sex toys out of state for use in Alabama, or use them if the devices have other recognized medical uses.

While projected to increase revenue, the direct impact of HB39 if it is passed into law is unclear.

View Alabama 40% porn tax proposal

Related:  

Copyright © 2025 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

Wicked Sensual Care Debuts 'Coconut' Lube

Wicked Sensual Care (WSC) has introduced its first coconut oil-based lubricant.

Emma Rosie Makes Her TransAngels Debut

Emma Rosie has made her TransAngels debut alongside Zariah Aura in "Trick or Treating Ourselves."

Ohio AG Threatens Action Against 'Major' Adult Sites Over AV Law

Ohio Attorney General Dave Yost announced today that his office is sending "notice of violation" letters to 19 adult websites for failure to comply with the state's recently enacted age verification law.

Sportsheets Debuts 'Indica' Collection of Bondage, Fetish Accessories

Sportsheets has introduced the new Indica collection from its Sex & Mischief line of bondage and fetish gear.

Transfixed Debuts Bree Miller Drama 'MILF Oasis'

Transfixed has released the Bree Mills-helmed drama “MILF Oasis.”

We-Vibe Debuts 'Temp' Vibe That Heats, Cools

We-Vibe has introduced its new Temp heating and cooling palm vibrator.

Sweet Sinner Releases 6th Volume of 'MILF Pact'

Reigning XMAs MILF Performer of the Year Penny Barber stars with Bunny Madison, Katrina Colt, and Little Puck in the sixth volume of "MILLF Pact," from Mile High Media studio imprint Sweet Sinner.

Chaturbate Announces 2025 Music Contest Winners

Chaturbate has revealed the winners of its 2025 music competition.

Hime Marie Leads Latest From Hookup Hotshot

Hime Marie returns to Hookup Hotshot for a new scene featuring Nade Nasty.

2026 XBIZ Exec Awards Pre-Noms Open With Debut of New 'Impact' Honors

XBIZ is pleased to announce that the pre-nomination period for the 2026 XBIZ Exec Awards, the adult industry’s premier career honor, begins today and runs through Oct. 14.

Show More