Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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375.0000 MOTION PICTURES—Regulation 1529

Annotation 375.0160

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

(1) In General—Producers

375.0160 United States—Pictures Produced for. The fact that motion pictures are produced under contract with the United States or its instrumentalities does not affect the tax liability of the person who produces or performs "qualified production services" as defined under Regulation 1529. A person who produces a motion picture or performs "qualified production services" is regarded as the consumer of the tangible personal property used in production and the tax applies to the sales to such persons. 9/30/53.