Some of the history.
https://en.wikipedia.org/wiki/Digital_Audio_Tape
he only concession the RIAA would receive was a more practical recommendation from manufacturers to Congress that legislation be enacted to require that recorders have a Serial Copy Management System to prevent digital copying for more than a single generation.[5] This requirement was enacted as part of the Audio Home Recording Act of 1992, which also imposed taxes on DAT recorders and blank media. However, the computer industry successfully lobbied to have personal computers exempted from that act, setting the stage for massive consumer copying of copyrighted material on materials like recordable CDs and by extension, filesharing systems such as Napster
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http://self.gutenberg.org/articles/private_copying_levy
An implementation question that arises is whether the tax applies to any type of copyrighted work or is restricted to a limited field such as music. If it is restricted then the issue arises of how to collect the tax on media which can also be used for other purposes.