Where there's a will, there's a way — for consumers to go without pay TV, that is. Or traditional AM/FM radio, or movie theaters, or once-ubiquitous CD players that used to come installed in cars. Even live sporting events and concerts can be enjoyed virtually anywhere, on any device.

If it can be watched or listened to, it can be streamed. And if it can be streamed, there's a good chance communications tax might be applicable.

As the communications industry continues to innovate and grow into new spaces, the possibility of communicationsspecific taxation at the local, state, and federal levels becomes increasingly likely to apply to those areas. There are many indications that a highly complex array of liabilities is forming … one that stands to have massive implications for tax teams at companies that give consumers options for streaming TV, movies, music, and more.