Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
330.0000 LEASES OF TANGIBLE PERSONAL PROPERTY—IN GENERAL—Regulation 1660
(a) IN GENERAL
330.2260 Film for Textbook Production. The lease of film negatives or positives for textbook production is subject to tax. The measure of the tax is the royalty payment. 12/12/69.