Unfortunately, the only thing a consumer with a PC and an empeg pays for is umm.. nothing. Since computers can make CD->mp3 recordings, but are excluded by the royalty section (1001), then the RIAA never gets a cent. The empeg is a player, and as has been found in court (the Diamond Rio case), isn't a recorder and is also excluded..

I also wonder about data vs music CDR disks.. are only the music ones taxed, because I don't think I've ever bought them.