Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
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
375.0640 Television—Films and Tapes Shipped to California Television Stations. The rental of films to television stations in California by an out-of-state firm is a use by the out-of-state firm and is subject to use tax if the films are purchased for use in California. The tax is measured by the cost of the films. 11/13/53.