If passed, the bill would go into effect in May and would also require adult sites to pay a $500 annual fee to the State Tax Commission. A new age of American conservatism commands the political arena, and more US lawmakers are calling for additional restrictions on adult content. Other states have flirted with the idea of a porn tax in the past. In 2019, Arizona state senator Gail Griffin, a Republican, proposed taxing adult content distributors to help fund the border wall, a key priority during Donald Trump’s first presidential term. “This kind of porn tax is blatantly unconstitutional,” says Evelyn Douek, an associate professor of law at Stanford Law School.