Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
M
375.0000 MOTION PICTURES—Regulation 1529 (View entire section)
(a) TRANSACTIONS UNDER PRIOR LAW (MAY 1, 1950 TO SEPT. 21, 1988)
(1) In General—Producers
- 375.0020 Co-Producers
- 375.0040 Co-Producers
- 375.0050 Co-Producers
- 375.0054 Film Editing
- 375.0057 Format Changes, EPKs and Screeners—When Taxable
- 375.0060 Independent Contractor
- 375.0070 Long-Term Studio Personnel—"Week"
- 375.0080 Non-Productions—Measure of Tax
- 375.0090 Producer
- 375.0100 Slide Films
- 375.0120 Sobriety Tests
- 375.0140 Television
- 375.0160 United States—Pictures Produced for
(2) Productions
- 375.0180 Advertising Playlets
- 375.0200 Animated Pictures
- 375.0220 Cans, Reels, etc
- 375.0230 Complete and Incomplete Productions
- 375.0240 Complete Productions, Motion Pictures
- 375.0260 Definition
- 375.0261 Definition
- 375.0280 Release Prints
- 375.0290 Special Effects for Motion Pictures
- 375.0300 Television Commercials
- 375.0305 Trailers
- 375.0310 Transfer by Producer
- 375.0320 Video Tape Production
- 375.0340 Videotape Television Program as a Production
(3) Processing And Fabricating—Sound
- 375.0360 Dupe Negatives—Development Charges
- 375.0380 Film Stock for Use in Sound Recording
- 375.0410 Printing, Cutting, Editing,
- 375.0420 Processing Charges
- 375.0440 Recording Tapes
- 375.0460 Sound Recording on Customer's Tape
- 375.0500 Tape and Disc
- 375.0510 Television Stations
- 375.0520 Temporary Employees
(4) Use in State
- 375.0540 Exhibiting in this State—As Constituting Taxable Use
- 375.0560 Master Film Positives Retained in State
- 375.0580 Out-of-State Production of Live Film—Filmed Commercials
- 375.0620 Television—Films and Tapes Shipped to California Television Stations
- 375.0640 Television—Films and Tapes Shipped to California Television Stations
(b) ON AND AFTER SEPTEMBER 22, 1988
(1) Generally
- 375.0710 Animation
- 375.0722 Art Director Fees
- 375.0730 Background Paintings
- 375.0735 Bid Prints
- 375.0745 Charges in Connection with the Production of a "Qualified Motion Picture"
- 375.0750 Computer Created Graphics and Animation
- 375.0755 Computer Graphics
- 375.0762 Corporate Marketing and Training Videos
- 375.0770 Duplicate Videotapes
- 375.0780 Editing and Duplicating Videotapes
- 375.0781 Editing Qualified Motion Pictures
- 375.0783 Electronic Press Kits—Making Copies
- 375.0785 Equipment and Supplies
- 375.0795 Film and Video Productions
- 375.0800 Filming Animation
- 375.0810 Film-to-Tape Transfer
- 375.0848 Interactive Technology
- 375.0870 "Lease" of Model
- 375.0875 License Agreement of Videotape
- 375.0878 Lighting Equipment and Services
- 375.0884 Models
- 375.0885 Models
- 375.0885.200 Models—Qualified Motion Picture
- 375.0885.700 Motion Picture Trailers
- 375.0886 Mounting Film on Reels
- 375.0886.250 Negative Cutting
- 375.0886.650 Outdoor Displays and Projected Images
- 375.0887 Qualified Motion Pictures
- 375.0888 Qualified Motion Pictures and Production Services
- 375.0900 Qualified Production Service
- 375.0901 Qualified Production Services
- 375.0902 Qualified Production Services
- 375.0903 Qualified Production Services
- 375.0940 Ownership Interest
- 375.0957 Passage of Title—Qualified Production Services
- 375.0970 Post Production Services
- 375.0975 Post Production Storage Equipment
- 375.0980 Post Production Work
- 375.0982 Producer of Video Series
- 375.0984 Production Services
- 375.0985 Production and Videotaping of a Broadcast
- 375.0992 Reconstruction, Restoration, and Presentation of Motion Picture Films
- 375.1000 Sale of Rights to Motion Picture
- 375.1012 Sales Support and Training Videotape.
- 375.1025 Services
- 375.1028 Slide-Audio Tape Shows
- 375.1030 Special Effects Shots by Subcontractor
- 375.1035 Stock Shots
- 375.1036 Stock Shot Services
- 375.1041 Tape to Laser Disk Transfer
- 375.1048 Television Commercials
- 375.1056 Television Commercial Encoding and Monitoring Services
- 375.1065 Training Films
- 375.1075 Transfer of Dubs
- 375.1095 Transfers of Master Reel and Submasters
- 375.1097 Transfer of Exploitation Rights
- 375.1100 Transfer of Qualified Motion Picture
- 375.1290 Video and Audio Depositions
- 375.1295 Video Productions
- 375.1297 Video Recorded Depositions
- 375.1300 Videotape
- 375.1303 Video/TV Advertisement
- 375.1315 Videotape Production—Focus Group
- 375.1317 Videotape Production—Mock Trials
- 375.1320 Videotape Productions
- 375.1350 Videotaping
- 375.1370 Videotaping Litigation Related Projects
- 375.1380 Videotaping of Weddings, Parties, Personal Property, etc