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
375.0140 Television. Sales of film and other tangible personal property to producer of complete television production are taxable but producer's receipts from television station or advertiser are not taxable. 6/20/50.