Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
375.0000 MOTION PICTURES—Regulation 1529
(a) TRANSACTIONS UNDER PRIOR LAW (MAY 1, 1950 TO SEPT. 21, 1988)
(1) In General—Producers
375.0050 Co-Producers. A television station is a co-producer of the commercial when it receives a commercial which is not a complete production from its client, performs the work necessary to complete the commercial as a production, and broadcasts the completed commercial for a fee. Tax does not apply to charges for fabricating the commercial or to the transfer of copies required by the original production contract. Tax does apply if additional copies are sold. 10/15/79.