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 375.0220

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

(2) Productions

375.0220 Cans, Reels, etc. The producer of a motion picture is liable for sales tax on separate charges for cans, reels, and boxes regardless of whether they are sold separately or under a contract to produce a film and furnish a specified number of prints. Cans, reels, and boxes are not tangible personal property used in the production of a motion picture. 4/20/65.