Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
375.0000 MOTION PICTURES—Regulation 1529
(a) TRANSACTIONS UNDER PRIOR LAW (MAY 1, 1950 TO SEPT. 21, 1988)
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.