Jess Miers 🦝
‪@jmiers230.bsky.social‬

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“In a post-Paxton world where the meaning of the First Amendment is seemingly up for grabs, it's unclear.” @alisonboden.bsky.social

AL law imposes age verification + a content-based tax on websites that offer a "substantial" amount of sexual material harmful to minors.

https://www.xbiz.com/news/291195/alabama-notifying-adult-sites-of-new-tax-set-to-take-effect-sept-1

Alabama Notifying Adult Sites of New Tax Set to Take Effect Sept. 1
The Alabama Department of Revenue has begun sending notices to adult site operators about a new 10% tax on their revenues, set to be enforced starting Sept. 1.
www.xbiz.com
August 1, 2025 at 12:51 AM

Alabama Notifying Adult Sites of New Tax Set to Take Effect Sept. 1

Rick Louis
Jul 31, 2025 9:27 AM PDT

MONTGOMERY, Ala. — The Alabama Department of Revenue has begun sending notices to adult site operators about a new 10% tax on their revenues, set to be enforced starting Sept. 1.

In April 2024, Alabama enacted HB 164. The bill’s age verification requirements took effect in October 2024, prompting some adult sites to block access in the state.

The law also imposes a 10% tax on adult websites’ gross receipts. With that provision set to take effect Sept. 1, the Department of Revenue has begun contacting adult site operators.

One such notice, which XBIZ has seen, includes the following information:

In accordance with Act 2024-97, effective September 1, 2025, there is a tax of 10 percent levied on the gross receipts of any commercial entity operating an adult website. The tax is due on the gross receipts of all sales, distributions, memberships, subscriptions, performances and all other content amounting to material harmful to minors that is produced, sold, filmed, generated, or otherwise based in this state.

The entity should register for a Material Harmful to Minors (MHM) tax account through My Alabama Taxes. The tax on these gross receipts will be reported and remitted in the same manner as the sales and use taxes beginning with the September 2025 filing period due in October 2025.

Registration will be available beginning Sept. 1.

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