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 375.0620

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

(4) Use in State

375.0620 Television—Films and Tapes Shipped to California Television Stations. When television films and tapes are shipped from a point outside this state by the producer to a California television station without having been first publicly shown on stations outside this state, the measure of the use tax is the material cost to the producer of the films and tapes. It does not include the cost of property which became a part of film, tape or other property first shipped to stations in other states and first publicly shown on such stations. The measure of the tax is limited to the cost price of the tangible personal property purchased by the out-of-state producer and does not include any of the producer's cost in its self-processing or manufacturing the items purchased before shipping them to the stations. 2/3/66.