Subject: Re: open source definition
From: Scott Goehring <>
Date: Mon, 27 Apr 1998 14:42:54 -0500

"Jonathan" == Jonathan S Shapiro <> writes:

Jonathan> Subsequent to this court ruling, I believe that some sort of
Jonathan> compensatory tax was levied on video tapes similar to the
Jonathan> way audio tapes are handled.

I know there's (used to be) one on DATs; if there's one on standard
audio (or video) tapes, I'm not aware of it.  (I'm not saying there
isn't one on analog audio or video tapes, merely that I'm not aware of
it.)  The DAT tax was rather hefty and probably contributed
substantially to the lack of success of that medium.

I've just checked on the House of Representatives website under excise
taxes and cannot find any evidences of any current taxes on recording
media (either as a retailer's tax or as a manufacturer's tax), so if
there are such taxes, they're not in the Internal Revenue Code.  (This
is possible, but unlikely; the "tax" may be imposed as a court-ordered
settlement, for example.)