Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
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
375.0100 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.