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
375.0520 Temporary Employees. Charges by a studio for the services of a cameraman or assistant cameraman such as matte-shot artists are not taxable to the studio where the person is loaned to another studio and becomes its temporary employee by working at its place of business and under its direction and control.
The fact he remains on the payroll of the first studio does not prevent him from being a temporary employee of the second. 8/23/66.