The tax is due on the gross receipts of all sales, distributions, memberships, subscriptions, performances and all other content amounting to material harmful to minors that is produced, sold, filmed, generated, or otherwise based in this state.

10 percent of the gross receipts of all sales, distributions, memberships, subscriptions, performances, and all other content amounting to material harmful to minors that is produced, sold, filmed, generated, or otherwise based in this state.

Note: Tax will be due on transactions when the purchaser is located in Alabama; also, tax will be due on transactions where the content was produced, filmed, and generated in Alabama, regardless of where the customer is located.

Department of Mental Health