Business Taxes Law Guide – Revision 2013
 

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375.0000 MOTION PICTURES—Regulation 1529

Annotation 375.0300

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

(2) Productions

375.0300 Television Commercials. Motion picture productions includes advertising commercials provided the commercial is a complete picture as distinguished from stock shots or other portions of complete productions. The producer is regarded as the consumer of all film and other property used in the production of commercials. As the consumer, the producer is not regarded as selling tangible personal property and is not required to pay sales tax on its gross receipts from an advertising agency. The tax applies to the cost to him of the film and other property. 7/3/81; 12/22/85.