HB39 Alabama 2015 1st Special Session

Summary

Primary Sponsor

Jack Williams

Republican

Session

First Special Session 2015

Title

Sexually oriented material, defined, excise tax levied, collection by Revenue Department, deposit in General Fund

Summary

HB39 would impose new excise taxes on receipts from the sale of sexually oriented materials, with revenue split between the state General Fund and local governments.

What This Bill Does

It creates a 40% state excise tax on gross receipts from sales or rentals of sexually oriented materials that are prohibited to minors. It excludes certain items, including motion pictures rated R or NC-17 and contraceptives or physician-prescribed sexual enhancement medications. Dealers would collect the tax at sale and remit it monthly, with proceeds going to the State General Fund. It also adds a 10% additional excise tax on the same sales, with the proceeds split: half to the county and half to the municipality where the sale occurred; if the sale is in an unincorporated area, the municipality's share is split equally between the state and the county.

Who It Affects

• Dealers (manufacturers, distributors, wholesalers, and retailers) of sexually oriented materials would owe and collect the new taxes.
• Consumers buying sexually oriented materials would face higher costs due to the taxes.
• Counties and municipalities would receive revenue from the 10% tax, while the State General Fund would receive receipts from the 40% tax (and, in unincorporated areas, a portion of the 10% tax may also go to the state).

Key Provisions

• 40% state excise tax on gross receipts from sale or rental of sexually oriented material prohibited to a minor.
• Exemptions: does not apply to motion pictures rated R or NC-17; does not apply to any contraceptive device/medication or physician-prescribed sexual enhancement medication.
• Tax collection: dealer pays the tax at sale; monthly returns and remittance to the Department of Revenue.
• Revenue disposition: proceeds from the 40% tax go to the State General Fund.
• 10% additional excise tax on gross receipts from sale or rental of sexually oriented material.
• Distribution of 10% tax: 50% to the county and 50% to the municipality where the sale occurred; if the sale occurs in an unincorporated area, the municipality’s share is split equally between the state and the county.
• Department of Revenue to issue rules and forms; act becomes effective on the first day of the third month after passage and approval.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Pornography