NASHVILLE [AP]— State Revenue Commissioner Reagan Farr called a proposal to hike the tax on adult materials to pay for a reduction in the sales tax on food “incredibly fiscally irresponsible.”

Farr told the tax subcommittee of the Senate Finance Committee today that it would be difficult for the state to tax pornography, escort services and strip clubs at a higher rate than other goods.

“You’re shifting from a population of taxpayers who are stable and identifiable — grocery stores — and shifting the tax burden to a base of taxpayers that are not stable and very difficult to identify,” said Farr, the state’s top revenue official. “We would have difficulty collecting from them.”

Sen. Dewayne Bunch, R-Cleveland, acknowledged that the approach is unusual, but still urged fellow senators to give it serious thought.

“You may cast a skeptical eye and wonder about the purpose of the bill,” said Bunch. “But having time to review the bill and think about it in detail, I think it is worthy of our consideration and debate.”

The sales tax reduction would not apply to prepared foods, beer, tobacco, candy or dietary supplements.

The subcommittee voted 2-1 to give the porn tax bill a negative recommendation, but under Senate rules it will still advance to the full Finance Committee for consideration.

Rep. Stacey Campfield,[pictured] R-Knoxville and the main sponsor of the bill, is calling for a 25 percent tax on adult video stores, escort services, adult movie rental and pay-per-view subscriptions and other adult materials such as magazines and books. He would also charge “adult cabaret” performers an annual $400 occupational privilege tax.

“Every penny that is raised from this goes directly toward reducing the sales tax on whole foods, which are really health foods,” Campfield said.

Farr told the committee the state would have a difficult time enforcing the new tax “on a cash-oriented business such as this.”

“We feel this is bad tax policy on any number of fronts, and is incredibly fiscally irresponsible,” Farr said.

Responded Sen. Douglas Henry, D-Nashville and chairman of the subcommittee: “Well, that’s a forthright statement.”

Farr also noted that neither Bunch nor Campfield had contacted the Revenue Department before presenting the bill. Bunch said that as members of a part-time Legislature, the department should have been responsible for reaching out to the lawmakers.

Farr said he was disappointed by Bunch’s comments.