Virginia HB720 creates a tax on electronic distribution of material harmful to minors.
Virginia HB720 establishes a tax on the gross receipts of commercial entities operating adult websites within the Commonwealth. The tax applies to all sales, distributions, memberships, subscriptions, performances, and other content amounting to material harmful to minors. The revenues generated from this tax will be deposited into the Behavioral Health and Developmental Services Trust Fund. The tax is administered and enforced by the Department of Taxation.
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