Hi Anixx, This question is about how libertarian non-coercion policy would deal with this issue, not how any individual country's current legal system would deal with it. (politics.stackexchange.com)
Jury deliberations could come under scrutiny under Government plans to assess how well the current legal system is working. (politics.co.uk)
As per the current legal system, ebooks purchased and downloaded from servers outside of Japan are deemed transactions, and are hence considered to be outside the purview of consumption tax. (goodereader.com)