Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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375.0000 MOTION PICTURES—Regulation 1529

Annotation 375.0290

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

(2) Productions

375.0290 Special Effects for Motion Pictures. Persons supplying action sequences which require bullet hit effects, pyrotechnics, break-away props and special effects elements such as wind, rain, fire, smoke, and fog are providing a service to the client if the persons or their employees operate the equipment which cause the above special effects. The persons providing such services are the consumers of the equipment.

A sale of a break-away prop is made when an actor or other person who is not an employee of the provider of the props destroys the break-away prop which was placed on the set. If there is temporary transfer of a reusable break-away prop, this is a lease of the prop and tax application is governed by Regulation 1660. 6/17/86.