PA Senator Proposes Study on Adult Biz Tax Plan

HARRISBURG, Pa. — A Pa. state senator has proposed a study to look at levying a tax on adult products sold and adult entertainment businesses located in the state, saying that she wants to impose a tax to offset negative secondary effects caused by adult entertainment.

Sen. Jane Orie, R-McCandless, late last week asked the Pa. Senate to approve a resolution authorizing the Legislative Budget and Finance Committee to study whether a 10 percent excise tax on adult entertainment products would be practicable for the state.

Orie said the study would investigate the possibility of taxing distributors and publishers of adult content, adult book and video stores, escort services and strip clubs, and argued that a tax would “remediate the harm they are doing in communities.”

Orie, a graduate of the Duquesne University Law School who practices law in Allegheny County, noted that constitutional challenges to similar tax laws in Utah and Texas must be watched closely by Pa. lawmakers, but opined that it would be possible to establish the tax if it targets only the “secondary effects” of adult businesses.

The revenue from the tax would go to assist programs that deal with problems that allegedly arise from the use of pornography, Orie said, citing mental health, child advocacy and domestic violence as areas of service that are affected by adult entertainment.

Jeffrey Douglas, chairman of the Free Speech Coalition, told XBIZ that Orie’s assurances that the tax would be constitutional if limited to “secondary effects” adult entertainment were an oversimplification of the question, at best.

”At the heart of this kind of proposal is taxation that targets one form of protected expression over another, and it means that the government is favoring one form of expression over another,” Douglas said. “No matter how proponents embroider it, all of these taxation schemes are designed to burden forms of expression that they don’t like, but not forms of expression that express the same thing, but that don’t show off the same body parts.”

Douglas said that the courts have consistently shot down taxation that targets disfavored forms of expression, and said that Orie’s proposal is likely to meet the same fate.

Asked why state governments would continue to propose such forms of taxation if they are doomed to be struck down by the courts, Douglas said it all comes down to politics.

“These proposals are inconsistent with the 1st Amendment and inconsistent with legal precedent — but they make great local politics, so we continue to see these bills,” Douglas said.

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

Like a Kitten, Dr. Tush Partner for 'Aftercare' Campaign

Pleasure brand Like a Kitten and wellness brand Dr. Tush have partnered for an aftercare-centered marketing campaign.

Wicked Sensual Care Debuts 'Coconut' Lube

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

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.

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

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

Chaturbate Announces 2025 Music Contest Winners

Chaturbate has revealed the winners of its 2025 music competition.

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.

ProDx Health Launches 'Priority Club' Expedited Testing Program

ProDx Health has launched its new Priority Club expedited testing program.

Creative Conceptions Increases Satisfyer Inventory

Creative Conceptions is now distributing over 150 new items from Satisfyer.

Show More