Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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375.0000 MOTION PICTURES—Regulation 1529

Annotation 375.0722


(1) Generally

375.0722 Art Director Fees. An art director is engaged by a production company to design, construct, and decorate a motion picture set. The actual construction of the set is subcontracted to others. Separately stated charges for fees and services by the art director are not exempt labor charges. "Gross Receipts", the measure of the sales tax, is defined in section 6012 to include services that are related to the sale of tangible personal property. The art director's contract is for the design and furnishing of sets which are clearly tangible personal property. The entire charge is taxable with no deduction for fees or services. 2/13/90.