Alabama H.B. 153 would impose a 30% tax on material that is legally obscene for adults and “adult novelty items.” “Adult novelty items” is defined to include “material that is sexually oriented in nature.”
Indiana H.B. 1042 would bar any business or individual from selling any material that contains “sexually explicit” content unless they have registered with the Secretary of State.
Massachusetts H.B. 1399 would require anyone who enters into a contract with anyone charged or convicted of a crime to report it to the state Attorney General and post a bond equal to the value of the contract.
New York A.B. 290 would impose a $2 surcharge on each magazine, video, DVD, or website registered in New York that contains nude images.
South Carolina Proviso 89 would impose a 20% tax on printed matter that contains “frontal nudity.”
West Virginia H.B. 2119 would impose a $1 tax on the sale or rental of any material deemed obscene by the tax commissioner.
The U.S. Supreme Court denied the petition for a writ of certiorari, concerning whether a state may discriminate in taxation among First Amendment-protected materials based on the perceived value of their content.