Surely it depends upon how you, the author, feel about writing a scene involving underage sex. This may relate to one's own views or experience. For example, I'd think nothing of writing about two five year olds saying "you show me yours and I'll show you mine" which is perfectly normal developmental behaviour, as is the move to petting at around 9. But I personally think it depends upon whether the partner is the same age, I'd feel very different if the partner were older and the sex non-consensual.
Of course, there is a market for underage exploitative sex. It really depends who you're writing for and how you feel about the subject imho
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