You still don't own the product, you're procured a time and resource-limited ability to exercise the granted rights to access said content.

You don't own said content and never will, so what is this 'do you pay the tax' question? Just because you're storing the files on a disk somewhere doesn't mean you own it, nor would that be legitimarely recognized anywhere.

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I thought this was clown behaviour. Now you want to talk 😂

Oh, so now that I'm understanding your completely pointless question, you're not going to clarify what you meant?

Is that because you now know that was a stupid statement, or are you going to try and defend how stupid of a position it is?

You pay taxes on services just like everything else that isn't food and other very select resources and goods. That's kind of how it works.