Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
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
375.0120 Sobriety Tests. Motion pictures taken in connection with sobriety tests given to drunken drivers under the Vehicle Code of the State of California, which become property of Police Department, are regarded as retail sales, subject to tax, by the person taking pictures. As a retailer, the person taking the pictures may purchase the film ex-tax for resale. 12/7/51.