Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
375.0000 MOTION PICTURES—Regulation 1529
(a) TRANSACTIONS UNDER PRIOR LAW (MAY 1, 1950 TO SEPT. 21, 1988)
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.