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 375.0710

(b) ON AND AFTER SEPTEMBER 22, 1988

(1) Generally

375.0710 Animation. A small independent film production company hires a larger film production company to prepare and film some animation for a project being produced. The smaller company was billed for animation stand rental, art supplies, other supplies (film, etc.) and labor and fringe benefits (for personnel who actually operated their camera).

The charge for animation would be nontaxable as a charge for "qualified production services". Tax does not apply to charges for tangible personal property transferred in connection with the performance of qualified production services. 12/1/92.