said by linked article :She proposed a bill in the Arizona House of Representatives that would force manufacturers of electronic devices to install software that blocks porn.
There is no such magic software. At best it's whack-a-mole. At worst folks buy devices from states that don't install blocking software -- unless Arizona builds walls around the entire state and spends billions on illegal device checkpoints! Even if magic software existed and the law was ruled constitutional, the collection rate would be low and it would take years and years for folks to replace devices. I'd argue the offset in lost device sales taxes is probably greater than collecting a porn tax. It really grinds my gears whenever politicians propose "sin" taxes.