Please do state what law it violates, to tax something, and show how this would be any different than taxing cigarettes, alcohol, gasoline, or a luxury tax.
I see a bunch of objections, but no facts.
Those are all objective commodities. This 'sin tax' is attempting to tax subjective content. How does the image of a woman's breast become pornographic, as opposed to it being biologically illustrative, or artistically expressive? What about a medical textbook that has drawn illustration of genitals, or of procreative interactions? And now days these text books will tend have photographs instead of drawings because they're more illustrative of the biological mechanisms involved.
Picasso did a lot of semi-abstract drawings and paintings of sexual couplings. At what point will the state determine and claim these are not abstract works of art but are pornography? And how could they possibly back up such a claim?
And how will the state know who is accessing a porn site on their computer, so as to tax the porn, when the site is in Russia and the viewer is in the privacy of his own home? And how will the state determine the value of the porn being viewed, when it's being viewed for free?
This whole thing is idiotic and unworkable. It's just politicians grandstanding, and hoping to find new ways of taxing the public while appearing righteous at the same time.