In an effort to curb New York's nearly $15 billion budget deficit, Gov. David Paterson is suggesting a tax on Internet downloads. His so-called "iPod tax" would levy a 4 percent fee on all music and video downloads â€” including pornography. Supporters say they're merely bringing the tax code into line with shifting technologies. But not everyone is on board with the idea of profiting off porn. The chairman of New York's Conservative Party says that taxing it legitimizes it.