Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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M

375.0000 MOTION PICTURES—Regulation 1529

Annotation 375.0460

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

(3) Processing and Fabricating—Sound

375.0460 Sound Recording on Customer's Tape. Charges for doing sound recording upon customer's tape, assuming the customer is a motion picture producer, are retail sales subject to tax.

Should the customer not be a producer, but a seller of the film with the sound recorded thereon, the tax would not apply. 2/19/53.