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
330.2340 Motion Pictures. Motion picture films purchased by lessors for rental service cannot be purchased under a resale certificate after August 1, 1965. section 6006(g) provides the lease of motion pictures is not a sale; thus the lessor is the consumer of such films and the sale to him is the retail sale. 4/25/66.