“When I download music, and when I listen to music online, and when I buy a CD, ultimately I want the same thing,” Kirkell said. “Shouldn’t that all be taxed i

“When I download music, and when I listen to music online, and when I buy a CD, ultimately I want the same thing,” Kirkell said. “Shouldn’t that all be taxed in the exact same way?” No, it isn't. And, no, you shouldn't. When you have a physical good, you can loan it out or resell it. While doing the same thing with digital good is a violation of the DMCA and a felony. If there is a applicable service tax, perhaps that is acceptable, but it sure as hell isn't a "tangible good".