PENNSYLVANIA, March 30 - PRINTER'S NO. 1550

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

1246

Session of

2026

INTRODUCED BY FLYNN, PICOZZI, MALONE, TARTAGLIONE, PENNYCUICK,

J. WARD AND DUSH, MARCH 30, 2026

REFERRED TO FINANCE, MARCH 30, 2026

AN ACT

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An

act relating to tax reform and State taxation by codifying

and enumerating certain subjects of taxation and imposing

taxes thereon; providing procedures for the payment,

collection, administration and enforcement thereof; providing

for tax credits in certain cases; conferring powers and

imposing duties upon the Department of Revenue, certain

employers, fiduciaries, individuals, persons, corporations

and other entities; prescribing crimes, offenses and

penalties," in sales and use tax, further providing for

definitions and for imposition of tax.

This act shall be known and may be cited as the Online Adult

Content Subscription Tax Act.

The General Assembly finds and declares as follows:

(1) The act of March 4, 1971 (P.L.6, No.2), known as the

Tax Reform Code of 1971, authorizes the Commonwealth to levy

sales and use taxes on tangible personal property and certain

services.

(2) To ensure parity and uniformity, subscriptions to

online services providing access to sexually explicit

commercial content should be treated as taxable digital goods

and services when purchased for use in this Commonwealth.

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