The Socialist government asked former Canal Plus CEO Pierre Lescure to find new ways of funding culture during an economic downturn, in line with France's "cultural exception" argument that such projects must be shielded from market forces.
Lescure's report said taxes on sales of smart-phones and tablets, namely Apple's iPhone and iPad and Google Android products, could help fund culture because consumers were spending more money on hardware than on content.
The proposal could worsen tensions between the country and tech companies following an incident where Industry Minister Arnaud Montebourg blocked Yahoo's attempt to buy a majority of French video site Dailymotion.
The tax would be similar to one already paid by television users, TV and radio broadcaster, and ISPs to fund culture projects such as art, cinema, and music.
"Companies that make these tablets must, in a minor way, be made to contribute part of the revenue from their sales to help creators," Culture Minister Aurelie Filipetti told journalists.