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 375.0440

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

(3) Processing and Fabricating—Sound

375.0440 Recording Tapes. Where a company provides all materials and performs the fabrication labor prior to contracting with customers, the sales are taxable; so too where the music on the master cues is transferred to blank tape furnished by the company. Where the company acts merely as supervisor for the purpose of selecting appropriate music for a picture and magnetic film copies of the selected music are merely loaned to a customer who "dubs" it into the picture and returns the copies of the music, no tax liability arises. But where the company transfers the music and performs the "dubbing" itself and the finished sound track is delivered to the producer, the result is a taxable sale of tangible personal property. 2/18/60.