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 375.0380

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

(3) Processing and Fabricating—Sound

375.0380 Film Stock for Use in Sound Recording. Film stock may be sold by a recording studio for use in sound recording by the studio without subjecting the studio to sales tax upon its charges for sound services. The charge for the services are taxable only if they would be taxable had the customer furnished the property. 4/2/57.