Yes, however, you need to download to a computer first and then transfer the download over.

You have 1 year to download your digital file(s) from the date of purchase. However, we recommend you download the titles when you purchase them, but you can make purchases and then come back later to download them. For instance, you can purchase some titles while at the office and come home later that night, log onto your account, and download your new titles to your personal computer. You might also want to download the video or DVD titles you purchase overnight, as these files are much larger than audio files and will take quite a bit longer to download.

Usually Chrome, Firefox, and Safari have a “default” download folder where they put your downloads. You can check the “options” or “preferences” of each browser to see where they send them. You can change where those downloads go within the particular browser you’re using (maybe to another location that’s easy for you to find). Each browser has a simple procedure for doing this.

No. At this time purchases on the Internet of digital goods are non-taxable.