Legal Question in Entertainment Law in Illinois

Doesn't sound like it assuming all you are doing is offering a service for people who don't have their own download/burn capabilities. Not unlike a service that would convert a cassette tape to a CD, or an old "home movie" into a VCR or DVD. As long as you're not charging for the music itself, but it is being paid for as required, there would also seem to be no issue regarding royalties as your "profit" if any is just in the burn. Making additional copies, however, could run into royalty issues.