I don’t think that you are

I don’t think that you are answering the correct question. Licensing has nothing to do with taxes.

Yes, you need a license to put the DVD logo on your replicated discs. No license, no logo. The Phillips and DVD6C licensing is for equipment and disc manufacturers.

For more information: http://www.dvdfllc.co.jp/dvdlogo.htm

The good news is, no logo, no license. You can replicate your discs all you want without the DVD logo. If you go through a replicator service, they probably are licensed to put the logo on your discs.

Steve Mann