New York’s Governor David Paterson is trying to come up with creative ways to pad the state’s $15.4 billion deficit. One of these is an “iPod tax” that would charge for downloaded music and other “digitally delivered entertainment services.” In addition, cable and satellite TV services, movie tickets, taxis, soda, beer, wine, cigars and massages will also be taxed. The proposal must still get legislative approval and we expect that if it passes, there may be an influx of New Yorkers flooding to places like New Jersey to get their tunes.