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)
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.