The tax is a textbook “sin tax” a jurisdiction would levy on something like alcohol, tobacco, and gambling. But what is different between the purchase of a six-pack of beer versus wanking off alone in your home is that buying that beer from the liquor store isn’t necessarily considered expressive in its nature. Producing, selling, and consuming pornography are matters of protected sexual speech so long nothing illegal and criminal occur. Porn taxes like the one proposed in SB 73 explicitly outline “covered entities,” to include all entities that sell adult content through clip sales, subscriptions, and fan sites. And with total Utah sales, revenues are then taxed at the 2 percent levy and then paid to the state each year.