SB 1246
An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for definitions and for imposition of tax.
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Sign in to take action- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Bill overview
This bill, the Online Adult Content Subscription Tax Act, amends Pennsylvania’s tax code to impose a 10% tax on subscriptions to online services that provide access to sexually explicit commercial content. The act defines ‘sexually explicit commercial content’ and ‘online adult content subscription’ and requires vendors selling these subscriptions to collect and remit the tax to the state. Exemptions include educational, artistic, scientific, and medical content, as well as sales to government entities and advertising services unrelated to adult content access.
Key provisions
- A 10% tax is imposed on online adult content subscriptions.
- The bill defines ‘sexually explicit commercial content’ and ‘online adult content subscription’.
- Vendors must collect and remit the tax at the time of purchase.
- The place of taxation is determined based on factors like billing address.
- Vendors without a physical presence in Pennsylvania are treated as if they maintain a place of business there.
- Exemptions exist for educational, artistic, scientific, and medical content.
- Sales to the U.S. Government and Commonwealth entities are exempt.
- Advertising services unrelated to adult content access are exempt.
Who is affected
- Online service providers offering sexually explicit content
- Subscribers to online adult content subscriptions
- Pennsylvania residents who purchase these subscriptions
- Businesses selling online adult content subscriptions
- The Commonwealth of Pennsylvania
Sponsors
Official sponsors from legislative records.
Primary sponsor
Cosponsors
Christine Tartaglione
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