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)
(4) Use in State
375.0560 Master Film Positives Retained in State. The owner of original negatives has a California firm make "master positives" or fine grain prints. The "master positives" are not shipped but are retained in California for use in making duplicate negatives. The receipts from the sale of such "master positives" are subject to sales tax. 6/23/53.