I've been buying .Mac for years and even picked up an early copy of Mobile Me.
Then there's the three computers and various iPods with Apple Care,
Then, the few Mac Pros and Power Macs that are covered for my university and paper.
None of them were taxed, whether bought online or in store.
I think (I really don't know, so I am really just guessing) that it's because it's a service.............
Nevermind, I just don't know why it's not taxed.