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 375.0762

(b) ON AND AFTER SEPTEMBER 22, 1988

(1) Generally

375.0762 Corporate Marketing and Training Videos. Corporate training and marketing videos are considered "qualified motion pictures" within the meaning of Regulation 1529(b)(1). Therefore, the producer of such videotapes is the consumer rather than the retailer of the videotapes and sales or use tax applies to the sale of tangible personal property which the producer uses in making the qualified motion pictures. 11/2/95.