Already been done in Canada (Score 2, Informative)

This was already implemented in Canada five years ago. Apple collected the money but when the Federal government overturned the ruling the money was given back to the consumer (or the Red Cross if the consumer didn't know about the refund program). The government decided it didn't make sense to collect money since you could fill the iPod with legally obtained music. http://www.apple.com/ca/ipodlevyrefund/