do you have a reference/citation for this?

From http://mp3licensing.com/royalty/emd.html

"Note: No license is needed for private, non-commercial activities (e.g., home-entertainment, receiving broadcasts and creating a personal music library), not generating revenue or other consideration of any kind or for entities with associated annual gross revenue less thatn US $100000.00"

Cheers

Daniel Worth
Host
The Open Source Musician Podcast
http://opensourcemusician.com