Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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M

375.0000 MOTION PICTURES—Regulation 1529

Annotation 375.0340

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

(2) Productions

375.0340 Videotape Television Program as a Production. The owner of a travel film who produced a videotape of the film, an introduction and a close, using his own talent, director and script and a television station's studio, props, equipment, videotape and operating personnel was a producer under Regulation 1529. Accordingly, tax was applicable to the charges made by the television station in accordance with the provisions of Regulation 1529. 12/27/67.