Pennsylvania SB1246 imposes a 10% tax on online adult content subscriptions sold in the state.
Pennsylvania SB1246 amends the Tax Reform Code of 1971 to impose a 10% tax on sales of online adult content subscriptions within the state. This tax applies to recurring memberships, subscription fees, or one-time access fees for sexually explicit commercial content accessed through websites, mobile applications, or online platforms. The tax is collected by vendors at the time of the transaction and must be stated separately from the charge for the subscription. Vendors must register, collect, and remit the tax, and maintain required records.
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- Core Provisions
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- Legal Framework
- Critical Issues
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