Right. Now go back to my comment and see the "figure out how to consistently collect..." part of it.
If the government made it legal they'd do it in such a way as to regulate that legality, by making it legal only in certain establishments where taxes could be collected, for example, and by having legal providers register themselves, license themselves (all at a cost of course), mandating tests, etc etc etc., creating a whole infrastructure that doesn't exist now that would exist solely for the purpose of protecting the public health (the political reason) and to collect taxes (the actual reason). Everyone working outside the system would be working outside the law and subject to the harshest of penalties (guffaw) once the were arrested and convicted by the Sex Police, which of course would also have to be created and for which the taxes would be required to pay for it (Think language police but they wear garters). You, Giselle my darling, could be responsible for creating an entire new sector of employment opportunities that wouldn't all be governed by AI. You're already my hero!