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 375.0755

(b) ON AND AFTER SEPTEMBER 22, 1988

(1) Generally

375.0755 Computer Graphics. A firm designs, builds and colors backgrounds, used for animation and special effects, on a computer. For the final transfer of these images to videotape, they are combined with a synchronized signal of live action video (supplied by the producer) and genlocked onto a ¾" editing bay. In this case, the work performed by the firm are "qualified production services" when the result is transferred to the client on film, tape or other audio visual embodiment and is used for "qualified motion pictures." 8/1/89.