Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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M

375.0000 MOTION PICTURES—Regulation 1529

Annotation 375.0070

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

(1) In General—Producers

375.0070 Long-Term Studio Personnel—"Week". The "week" referred to in paragraph 5 of Regulation 1529(c)(2) is a consecutive 7-day period rather than a calendar week. Accordingly, it would require a period of more than 9 days to qualify under the criterion of "For more than one week and for more than two consecutive, full working days each week". 5/5/75.