Like watching porn? Well, if you are from Pennsylvania, it might cost you more to do so. A new proposal in the Pennsylvania State Senate seeks to impose an additional 10% tax on online adult content transactions, marking the state’s first attempt to target the booming online pornography industry for additional revenue specifically.

The legislation, announced in a bipartisan memorandum from Sen. Marty Flynn (D–Lackawanna, Luzerne) and Sen. Joe Picozzi (R–Delaware), would apply the new tax to all subscriptions and one-time purchases made through online adult content platforms by Pennsylvania residents.

If enacted, the measure would add to the state’s existing 6% sales and use tax, bringing the total tax burden on paid adult content in Pennsylvania to 16%.

“In the near future, we will be introducing legislation to impose an additional 10 percent tax on subscriptions to and one-time purchases from online adult content platforms,” the senators wrote in their memorandum. “This ensures that Pennsylvania captures revenue from this rapidly growing sector of the digital economy.”

According to the proposal, all revenue collected from the tax would be deposited into the state’s General Fund, where it could be used to support key programs such as education, public safety, and health services.

Flynn argued that major adult platforms profit substantially from Pennsylvania users but currently contribute little to the state beyond the standard tax rate.

“By imposing a targeted larger tax on these services and purchases, the platforms would then be contributing their fair share to the Commonwealth,” Flynn said.

The senator’s office described the proposal as an effort to “modernize the tax code” and align Pennsylvania with “successful approaches in other jurisdictions” that have begun taxing online digital entertainment more aggressively.

The initiative comes amid a broader national trend toward taxing and regulating adult content platforms as governments seek new revenue sources and stronger oversight of the digital economy. In recent years, several states have debated similar measures, often alongside age-verification and online safety bills, though few have been implemented successfully.

No implementation date has been set, and the full legislative text has yet to be introduced. Lawmakers are expected to debate the proposal in the coming session.

If passed, Pennsylvania would become one of the first U.S. states to impose a content-specific tax on online pornography, potentially setting a precedent for other states seeking to tap into the multi-billion-dollar adult content industry.