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 375.0260

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

(2) Productions

375.0260 Definition. Whether the producer is to be considered a retailer or consumer with respect to any particular film depends upon whether the film is regarded as a "production." A producer is regarded as the consumer of a series of one-minute television films produced under contract with an advertiser, assuming that the films, even though having a running time of only one minute, are complete in themselves and involve continuity, direction, story, or the explanation of an idea or process. The foregoing does not apply should a producer produce a picture on his own account, retain title to the negative, and sell one or more prints. 6/18/51.