Tag Archives: taxation based on content

Alabama House Bill 39

Alabama H.B. 39 would impose a 40 percent tax on “harmful to minors” material, with the exception of movies rated “R” or “NC-17.” It would also impose a 10 percent tax on sexually oriented material.

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Alabama House Bill 153

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.”

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Indiana House Bill 1042

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.

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Massachusetts House Bill 1399

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.

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New York Assembly Bill 290

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.

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Oklahoma House Bill 2696

Oklahoma H.B. 2696 would impose a 1% excise tax on violent video games. This tax would be added on top of already existing state or local taxes imposed on general merchandise.

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South Carolina Proviso 89

South Carolina Proviso 89 would impose a 20% tax on printed matter that contains “frontal nudity.”

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Tennessee Senate Bill 2860 and House Bill 3081

Tennessee S.B. 2860 and H.B. 3081 would impose a 25% tax on any material “harmful to minors”; any material sold or rented at a store with an “adults only” section; and any movies with “sexually explicit” content, with the exception of movies rated “R” or “NC-17″ by the Motion Picture Association of America.

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West Virginia House Bill 2119

West Virginia H.B. 2119 would impose a $1 tax on the sale or rental of any material deemed obscene by the tax commissioner.

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677 New Loudon Corporation v. New York Tax Appeals Tribunal

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.

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