Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
375.0000 MOTION PICTURES—Regulation 1529
(a) TRANSACTIONS UNDER PRIOR LAW (MAY 1, 1950 TO SEPT. 21, 1988)
(3) Processing and Fabricating—Sound
375.0360 Dupe Negatives—Development Charges. Where a studio laboratory fabricates a "dupe" negative, the charges for development of "dupe" negatives are subject to tax. In such cases, the processor or developer, using his own equipment, exposes the raw stock negative which he then develops. Where the customer furnishes exposed raw film to be finished by the developer, charges for such developing are exempt. 3/22/65.