Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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M

375.0000 MOTION PICTURES—Regulation 1529

Annotation 375.0060

(a) TRANSACTIONS UNDER PRIOR LAW (MAY 1, 1950 TO SEPT. 21, 1988)

(1) In General—Producers

375.0060 Independent Contractor. An individual who purchases raw negative, does the camera work, and sends the film to the laboratory for processing but does not share the profits of the production, is an independent contractor. His customer, who is billed in a lump-sum for the contractor's fee and the cost of film and lab charges plus a markup on the latter two items, is a producer and the consumer of such tangible personal property as the film. The contractor's purchase of such items to be resold to the producer may be made under a resale certificate if the contractor holds a valid seller's permit, or the contractor may elect to take a "tax-paid purchases resold" deduction on his quarterly return. 9/29/64.