ALBANY, N.Y. — Talk of a New York tax increase just got a little, er, hotter.

It turns out that New York Gov. David Paterson’s proposal on downloads of music and software would also apply to downloading pornography.

The state Division of Budget confirm that the tax would apply to skin flicks, whether they are downloaded online or purchased through pay-per-view on television.

Michael Long, chairman of New York’s Conservative Party, says it would legitimize an industry that exploits women and destroys lives.

The sales tax would apply only to pornographers who are located in the state, so out-of-state Web sites wouldn’t have to collect from New Yorkers.