Released in 1995 (the same year as Hackers and The Net!) and I've never heard of this movie. I think it was direct-to-video though, and there are plenty of terrible direct-to-video movies from that time.
Here's a description of the movie from someone's review on imdb:
An evil billionaire develops a weapon that will entrap its victims in a catatonic state of virtual reality. His girlfriend steals the disk (back when DVD discs were considered a big deal) that creates the software for the weapon and amazingly, it's the only copy. She makes friends with a sailor who helps her escape, and they put the software in a tattoo on his back.
Here's a trailer. If you think you can stomach it, the entire movie has been posted to youtube. For what it's worth, one of the reviews says there's a lot of nudity in the movie but I guess it isn't enough to trigger youtube's algorithm for removal. I think it's a little too low-budget even for my tastes so I haven't tried watching but maybe someone here might be interested.
I watched this last night, and thought it was poorly-made but fun. I cross-posted to [email protected] and said: