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 375.0240

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

(2) Productions

375.0240 Complete Productions, Motion Pictures. In determining whether a motion picture constitutes a complete production, the fact that the storyboard is not produced or drawn by the studio making the picture does not in itself prevent the studio from being regarded as the producer. This applies whether the film is all animated, all live action, or a combination thereof. 4/8/65.