Republican Pushes for 50% ‘Sin Tax’ on OnlyFans Income
A Republican candidate for Florida governor has ignited fierce controversy with a proposal to impose a 50% “sin tax” on all income generated by OnlyFans creators in the state, framing the platform as an “online degeneracy” that harms young women and men.
James Fishback, trailing far behind frontrunner Rep. Byron Donalds in early GOP primary polls, pitched the tax as a way to raise $200 million annually to boost public school teacher salaries and improve school lunches—while simultaneously condemning the platform as morally corrosive.
In an interview with NXR Studios, Fishback described OnlyFans as a “sin” and argued the tax would both generate revenue and “disincentivize and deter” the behavior.
“I don’t want young women who could otherwise be mothers raising families, rearing children, I don’t want them to be selling their bodies to sick men online,” he said. “And I don’t want young, impressionable men who have strayed from Christ, who have strayed from our Lord and savior to be drawn into lust, and have their entire brain rewired.”
The proposal immediately drew sharp condemnation from OnlyFans creators, civil liberties advocates, and legal experts, who called it not only unconstitutional but practically unenforceable.
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Sophie Rain’s Pointed Rebuttal
OnlyFans creator Sophie Rain, 21, one of the platform’s most prominent figures, responded forcefully in an exclusive statement to PEOPLE: “This is the dumbest thing I’ve ever heard of. How do you charge a sin tax to a Christian who hasn’t sinned?”
Rain rejected Fishback’s portrayal of creators as exploited victims: “No one ever forced me to start an OnlyFans, it was MY decision, so I don’t need a 31-year-old man telling me I can’t sell my body online. I am a Christian, God knows what I am doing, and I know he is happy with me, that’s the only validation I need.”
She dismissed Fishback’s focus on her personally as a desperate bid for attention: “He is focusing on me because he needs the attention he can get at this point, which, honestly is sad if you think about it. He is first condemning what I do, but at the same time picking me out of the bunch to start some type of viral beef, yeah, no, I don’t think so. He thinks he can go after the biggest, but lets see how that turns out for him.”

Rain also challenged the logic of taxing creators rather than subscribers: “Also, why are you taxing the creator, why not the subscriber?! By that logic, this makes no sense. Florida is OnlyFans central. You are just going to drive them out of the state, then what? Fishback is going to go after a group of people who work very hard for their money, just because he himself is against it, is wrong. I feel like it’s also a constitutional violation.”
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From The Legal Perspective
Legal experts and tax analysts have questioned the proposal’s viability. OnlyFans creators are classified as independent contractors, responsible for their own taxes, making state-level seizure of 50% of income administratively complex and likely unconstitutional under federal preemption and First Amendment grounds.
The Independent Business Times noted that no draft legislation has been released, and Fishback has not explained how enforcement would work—particularly for creators operating across state lines or internationally.
Constitutional scholars have raised concerns about free speech, equal protection, and state overreach into private consensual economic activity. A tax targeting a single platform or industry could face immediate legal challenges on multiple fronts.
Fishback, a fourth-generation Floridian and underdog in the 2026 GOP gubernatorial primary, trails far behind Rep. Byron Donalds and other frontrunners in early polling. His “sin tax” proposal appears aimed at differentiating himself in a crowded field by appealing to social conservatives and religious voters.
The campaign has leaned heavily on moral messaging, framing OnlyFans and similar platforms as threats to traditional family values and Christian principles. Fishback has positioned the tax as both revenue-generating and behavior-modifying, a common justification for “sin taxes” on alcohol, tobacco, and gambling.
Critics argue the proposal is less about fiscal policy and more about cultural signaling, attempting to capitalize on conservative backlash against adult content platforms.
Florida has become a major hub for OnlyFans creators due to its favorable tax climate, warm weather, and large entertainment industry. A 50% tax could prompt mass exodus, potentially costing the state significant economic activity from creators, photographers, editors, and related businesses.
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The proposal has also drawn attention nationally, with observers viewing it as part of a broader conservative push to regulate or stigmatize adult content creators. Similar efforts have emerged in other states, though none have advanced to serious legislative consideration.
For now, Fishback’s idea remains a campaign talking point without formal legislation. Whether it gains traction among primary voters or collapses under legal and practical scrutiny—will likely become clearer as the 2026 race intensifies.
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