Alabama has a new tax on pornography websites that bill sponsors aim to offset some of the harm caused by children’s exposure to pornography.
Alabama lawmakers passed the tax as part of the Substances Harmful to Minors Act, a new law that requires adult websites to verify that users are 18 or older.
Rep. Ben Robbins, R-Sylacauga, sponsor of the bill that passed almost unanimously last year, said the state and nation are facing a crisis because there are so many ways children are exposed to pornography.
“When children are exposed and repeatedly exposed to violent and gratuitous pornography, it impacts their development,” Robbins said.
“Men become more violent as adults, and women have higher rates of anxiety and depression.
“And this leads to relationship breakdown because it distorts people’s, children’s, perspective on healthy, happy relationships once they become adults.”
Alabama’s age verification requirement for porn sites went into effect last year.
The law also requires websites to post several specific warnings about the harms of pornography exposure and addiction.
The new tax took effect on September 1 of this year.
The company pays 10% of gross receipts for in-state sales, memberships, subscriptions, performances and other activities.
Last July, the Alabama Department of Revenue posted a notice telling businesses how to register to pay taxes.
Frank Miles, a spokesman for the Department of Revenue, said he could not disclose the names of registered companies or the number of registered companies because of confidentiality requirements.
Miles said the first payment will be due Oct. 20.
Funds raised through taxes go to the Alabama Department of Mental Health for the care and treatment of people with behavioral health needs, including prevention, treatment, and recovery services and supports.
Robbins said the need to expand mental health care is one of the most consistent messages she hears as a state legislator.
“We need to fund mental health, and we hear over and over again that there is a mental health problem,” Robbins said. “And I think pornography is what causes mental health problems.
“So to offset the harm caused by these companies, we basically have to pay a sin tax to the state, which we use to support mental health services.”
Alabama’s age verification requirements are similar to laws passed in many states.
Porn industry representatives have filed a lawsuit claiming Texas’ age verification law violates the First Amendment because it violates the rights of adults.
Last June, the U.S. Supreme Court upheld the Texas law in a 6-3 vote.
Robbins noted that Justice Amy Coney Barrett, who has seven children, noted the difficulty of protecting children from pornography during oral arguments on the Texas law.
“It is impossible for adults to completely protect children from this content because there are so many ways to access the Internet and because it is so pervasive that not even the most diligent and astute parent can prevent their children from accessing the Internet,” Robbins said.
“So I think parents are trying, but they are going against unfathomable odds.”
When age verification requirements went into effect last year, Pornhub, one of the most popular adult websites, refused to comply with the new law and blocked access to users in Alabama.
Read more: Pornhub blocks access in Alabama over a state law requiring age verification, citing privacy concerns.
Aylo, Pornhub’s parent company, said in a statement to AL.com last year that it supports efforts to protect children from pornography, but that the best way to do so is through filters available on the device.
Barrett, who supported the decision to support the Texas age verification law, said content filters are not enough.
“Children can obtain online pornography through gaming systems, tablets, cell phones and computers,” Barrett said. “From personal experience… content filtering doesn’t work.”
Robbins said several other adult websites have blocked access to Alabama users, such as Pornhub.
Alabama lawmakers passed a bill in April requiring smartphones and tablets activated in the state to be equipped with filters that can block pornography.
The device setup process should include the user’s age, and filters should be automatically enabled if the user is a minor.
The law went into effect on October 1 and applies to devices manufactured after June 1, 2025.
Robbins said he thinks it will help.
“As I said earlier, parents are incredibly opposed,” Robbins said. “This is a David and Goliath fight, so any tool we can have as parents will help every parent in Alabama.”
Robbins said he plans to introduce more legislation next year that would address the technologies and algorithms that make devices addictive, and that he expects other lawmakers to introduce bills as well.
“There will be a lot of focus on how we are protecting children in this rapidly evolving world,” Robbins said.
“We have struck with pornography, but I believe there is more work to be done.”
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