The 32-year-old hotel heiress was just 21 when her then-boyfriend Rick Salomon filmed them getting intimate and then leaked the footage after they split.
The X-rated footage was later released as an adult DVD entitled '1 Night in Paris' by Red Light District, which the star signed off in 2004.
However, Paris is adamant her bank account didn't receive a boost from the tape.
When approached by TMZ at LAX Airport, she said: "I never made a dollar, not one.
"I make enough money in nice ways, my fragrance makes enough, I don't need to worry about that."
The revelation comes as the star continues to battle Slovenian website ParisHiltonPornVideos.com which is profiting from the movie - which is now owned by Vivid.
She added: "I don't like people using my name to make money, especially in such a gross way, I had no idea [about the site] until I read about it on TMZ."
Although Paris says she never cashed in on the film, her 'co-star' and 'producer' Rick reported $10 million he made off the X-rated home movie to the IRS after its first year of release.
In 2011, Paris told talk show host Piers Morgan that her notorious tape was one of her biggest regrets.
She said the footage was "the most embarrassing, humiliating thing that has ever happened to me in my life."
Paris, who has been dating boyfriend River Viiperi since September 2012, added that it was something she could "never erase."