29 October 2005

Is a State's Tax on Porn Constitutional?

Kansas lawmakers will look at a special state tax on adult entertainment businesses to study before the next legislative session. If the state can impose taxes on tobacco and alcohol, why not on pornography?

4 comments:

markm said...

Just a layman's view, but isn't adult entertainment "speech" or the "press", while alcohol and tobacco aren't? Sex toys can be taxed or banned, but a tax that depends on the content of media is a 1st amendment infringement.

FrontierLawStudent said...

I'm with you. It would be like adding a tax on the purchase of The New York Times, but not USA Today because you agree with the Post's editorial page... it seems very arbitrary or that the decision was based on some kind of moral comparison.

Anonymous said...

I'd imagine the Supremes would take a dim view of picking out a particular kind of speech for special taxes. You'd have to tax all DVDs, all magazines, etc... or none at all

Mike said...

Without going into detail, I'll give you three words why a court might uphold such a law: secondary effects doctrine.