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 375.0120

(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.