You know, there are even some funny effects. In my country there is an extra tax on recordable CDs, a tax that goes fully to the RIAA. They argued, because people do all kind of illegal things with the CD, they got compensated beforehand.
Just imagine that! I pay already extra, because I *might* do an illegal with my CD recorder... its just so hillarious. (or rather sad)
As company you can be freed of this tax, if you explicitly prove you are using the recordable CDs for something legal like data backups... but you can never get this exemption as private person.
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