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
375.0380 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.