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yes, i have all of our sites labeled. it's the right thing to do. no governmental agency can say you are not being proactive in trying to keep minors off your site.
that being said, i believe it does have a small negative impact on your sales.
this is because many workers in the corporate environment do surf porn sites while on the job.
and many corporate environments have content filtering on by default---so if your sites are labeled, these adult surfers on the job won't see your sites.
we did see a (slight) decrease in sales since installing the ICRA metatags.
but, i think it's still the "right" thing to do if you are a responsible adult webmaster.
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