Lately, France and Luxembourg pegged the Value-Added Tax (same as the GST in Australia, New Zealand and Canada and similar to the sales tax levied by US states) for e-books at the lower rate used for printed books.
Just lately the European Commission rapped them over the knuckles for daring to do this because they think that the “electronic hard copy” is a luxury and should be taxed the higher rate compared to the printed hard copy. I support France and Luxembourg for valuing the idea that the electronic hard copy of a book is as of the same value as the printed hard copy. As well it is considered to be an important distribution channel for the book or magazine. For example, a lot of women like the strong romance novels in this format because others don’t notice they are reading these steamy stories on the train or bus – they just notice the Kindle, iPad or Nexus 7. Similarly this format suits serialised content more than the printed book. As well, the NAS could work as the electronic library on the home network.
Personally, I would like to see a situation where copyright and tax issues for artistic and similar works are treated the same no matter the publishing format or the distribution channel.