Should the Government Tax Media Downloads?

I think that it is only right for the governemt to tax media downloads, considering some of them are being illegally downloaded and funds are being taken away by that.  Seeing as the revenue is being lost, I think there should be a foot put down on all illegal downloads maybe to decrease the tax though.  Newspaper articles and magazine articles should not be taxed in my personal opinion. I realize funding for these articles is important but they shouldn't have to be downloaded, they are found in almost every store.  Digital content delivery should be considered a service rather than a good by taxing bodies, because if it weren't for digital content delivery we probably wouldn't be able to get the downloads we want or as good a picture as we want.