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
375.0080 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.