HARRISBURG, Pa. — Two Pennsylvania lawmakers this week announced plans to introduce legislation imposing a 10% tax on subscriptions to and one-time purchases from adult content platforms.
The tax would be applied in addition to the Commonwealth’s existing 6% sales and use tax, “ensuring that Pennsylvania captures revenue from this rapidly growing sector of the digital economy,” State Sen. Marty Flynn (D-Lackawanna) said Wednesday in a memo about the proposed legislation.
Flynn said he and Republican State Sen. Joe Picozzi (Philadelphia) will introduce the legislation “in the near future.”
Flynn said online adult content platforms generate revenue from Pennsylvania subscribers but “contribute nothing” beyond the standard sales and use tax.
“By imposing a targeted 10% tax on these services and purchases, we can ensure that these platforms contribute their fair share to the Commonwealth,” Flynn said.
All revenue collected under the proposed legislation will be deposited into the General Fund, where it can support critical state priorities such as education, public safety and health services, Flynn said.
“This proposal mirrors successful approaches in other jurisdictions to modernize tax codes and ensure that online businesses are treated appropriately,” he added. “As more commerce shifts to digital platforms, it is essential that Pennsylvania’s tax policy keeps pace.”