It’s one of the proposals in the governor’s first state budget. It wasn’t too long ago when Paterson was New York’s lieutenant governor. That is, until earlier this year when then-Governor Eliot Spitzer resigned after his frequent-flier miles at an exclusive call-girl ring became known.

Paterson’s proposed “iPod Tax” isn’t limited to music downloads. The governor also wants to tax all downloaded entertainment, including movies and TV shows.

In fact, it could be argued the governor wants to tax just about anything residents of the state of New York derive pleasure from, including beer, cigars, taxi rides, cable and satellite TV service, even health spa services.

All in all, Paterson’s proposed 2009-10 budget includes 88 new or higher fees for which state residents will eventually have to pick up the tab.