Wisconsin users of the popular iTunes music downloading service will be required to pay new state taxes next year for every song, music video or television episode purchased — at least under the current version of Gov. Jim Doyle's proposed budget.

Doyle's previous budget proposed a similar extension of the state's 5-percent sales tax to all electronically purchased digital products, but the measure was killed by the Legislature's Joint Finance Committee in 2005.

This time around, the Department of Administration estimates the proposed tax could generate $6.3 million over two years. An online business could choose to add the tax into its prices, but it is not required to.

"It's equal tax treatment," said Meredith Helgerson, spokesperson for the Department of Revenue. "[Digital downloads are] not currently taxable, and that's an inequality in the taxing process."

People who purchase digital material would be required, under the provision, to report the purchase on their income-tax forms submitted to state officials each spring. Under current law, the state Department of Revenue requires people to report expenditures on almost all tangible products purchased online.

If passed, Wisconsin would join at least 15 other states across the country that now tax downloads of music, movies, electronic books and other media, according to a 2006 analysis by CNET-owned News.com.

State Rep. Scott Suder, R-Abbotsford, who now sits on the bipartisan Joint Finance Committee, said the "iPod tax" is unnecessary and vowed to introduce an amendment removing it from the budget.

"Why are we out to punish people who are out to download music?" Suder said. "It looks like you're trying to grab money wherever you can."

Suder said opposing the bill in committee may be an uphill battle this year because other legislators have indicated they're interested in it. Still, Suder said opinions from young people could make a great difference.

"Students at UW campuses can stop the iPod tax if they choose to pick up the phone or e-mail a legislator," Suder said. "It's really going to depend how many people speak out on this issue."

University of Wisconsin public affairs and applied economics professor Andrew Reschovsky said from a public-policy perspective, the tax makes sense because it broadens sales tax as much as possible while still protecting "necessity" exceptions, such as food and clothing.

"There are certainly some members of the Legislature who strongly oppose any type of taxation," Reschovsky said. "We can't have the good things in the budget without paying for them."

In his opinion, Reschovsky said the new tax would probably not affect people's downloading behavior, considering the tax would likely increase the cost of music downloads by a matter of cents.

The challenge for the Department of Revenue, according to Helgerson and Reschovsky, would be enforcing the new tax because many people don't even know about the current tax requirement or keep track of online purchases.

"To tax something that you can't collect very well may be symbolic," Reschovsky added.