Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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M

375.0000 MOTION PICTURES—Regulation 1529

Annotation 375.0230

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

(2) Productions

375.0230 Complete and Incomplete Productions. Where a segment is produced with the intention of including it as an integral part of a large production, the segment is not a complete production. Title montages are thus not complete productions even though they may also be used as commercials for the complete production. Short segments used in variety or comedy programs, dramatizations intended to be part of a larger production, documentary or historical sequences used to date the period of the production, and updating montages for series are not complete productions. 5/7/81.