Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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M

375.0000 MOTION PICTURES—Regulation 1529

Annotation 375.0100

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

(1) In General—Producers

375.0100 Slide Films. A person who produces slide films is a retailer rather than a consumer of the completed films with sales tax applying accordingly to whatever charge is made to the purchaser. 12/27/55.