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 375.0090

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

(1) In General—Producers

375.0090 Producer. A film service company whose responsibility for producing a picture involves a substantial part of the entire production and who is obligated to furnish a finished film ready for distribution to the public, is considered a producer under Regulation 1529. However, in the event that only a portion of the film is produced by the company and the responsibility for the final product lies elsewhere, the company is an independent contractor. 5/4/72