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
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