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 375.0310

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

(2) Productions

375.0310 Transfer by Producer. Under Regulation 1529, the outright transfer of a motion picture by the producer, including the negative, the print, and all rights connected with the picture, prior to exhibition, is not a sale for sales and use tax purposes, whether or not the picture was produced under a contract with a sponsor. 4/24/69.