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 375.0540

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

(4) Use in State

375.0540 Exhibiting in this State—As Constituting Taxable Use. Producers of motion pictures are regarded as the consumers of all film and other tangible personal property used in production. In case of a picture produced outside the state and furnished by the producer to exhibitors in this state the producer as the consumer of the film and other components of the finished prints would be liable for use tax measured by the cost of the film and other components purchased outside this state. In the event the prints had been substantially used by being exhibited outside this state prior to being exhibited in this state the tax would not be applicable because the film and other ingredients would not be regarded as having been purchased for use in this state. 11/9/51.