PA SB1246

Imposes a 10% additional tax on online adult content subscriptions, including recurring memberships, subscription fees, and one-time access fees for sexually explicit commercial content purchased for use in Pennsylvania

Defines "sexually explicit commercial content" as digital images, video, or audiovisual works depicting sexual acts or nudity intended primarily for sexual arousal, excluding works with serious literary, artistic, political, or scientific value, educational/medical materials, and constitutionally protected content

Requires vendors selling to Pennsylvania residents to register, collect, and remit the tax regardless of physical presence in the state, with the tax stated separately from the subscription charge

Exempts sales of educational, artistic, scientific, or medical digital content, sales to the U.S. Government or Commonwealth and its political subdivisions, and unrelated advertising services on online platforms

Revenue deposits into the General Fund as nonmotor tax revenues, with an effective date of July 1, 2027