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 375.0510

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

(3) Processing and Fabricating—Sound

375.0510 Television Stations. Television stations are engaged in the business of rendering broadcasting services. Charges for fabricating previously completed productions for broadcasting, such as editing to fit the available broadcasting time or adding logos not referred to in the body of the production, are incidental to the broadcasting services and therefore not subject to tax. 10/15/79.