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
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375.0000 MOTION PICTURES—Regulation 1529
Annotation 375.0080
(a) TRANSACTIONS UNDER PRIOR LAW (MAY 1, 1950 TO SEPT. 21, 1988)
(1) In General—Producers
375.0080 Non-Productions—Measure of Tax. Where picture is not a production (acccordingly, where producer is retailer), entire charge is taxable without any deduction for costs such as editing, rental charge for equipment, film processing, prop costs and other expenses. 12/27/51.