Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
295.0000 GROSS RECEIPTS
295.0750 Video of Wedding. A chapel, performing private ceremonies, sells video tapes of the wedding ceremonies. Although a "sale", for purposes of the Sales and Use Tax Law, does not include any transfer of a "qualified motion picture" under certain circumstances, the term "qualified motion picture," does not include motion pictures produced for private noncommercial use, per section 6010.6(b)(3).
Accordingly, the sale of a video tape of a wedding, which is for private noncommercial use is subject to sales tax. 8/11/93.