The big question really should be: Which sales tax would be collected? Is the point of sale of these downloads where the buyer resides? Where the seller resides? Where the website server is located and, if so, which server since most large sites have mirror sites around the world? or where the buyer actually is when they download the material since I could download some in Dalton, others while in Chattanooga, or on the road in Texas? With brick and mortor sales, it is where I am when I buy the item, paying Chattanooga sales tax when I am there and Dalton sales tax when I am down there.