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 375.0261

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

(2) Productions

375.0261 Definition. A driver education package consisting of 16 mm motion picture film in combination with 35 mm slide film and sound on tape is not a motion picture production within the meaning of Regulation 1529. To be a motion picture production, the 16 mm film must be complete in itself. 3/20/73.