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 375.0560

(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.