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 375.0770

(b) ON AND AFTER SEPTEMBER 22, 1988

(1) Generally

375.0770 Duplicate Videotapes. The transfer of duplicate videotapes for the purpose of exhibition or broadcast, i.e., release prints, is a sale. The tax applies as it does to any other sale of tangible personal property. Duplicate tapes transferred for other purposes are considered to be the result of "qualified production services" and tax does not apply to such transfers. 6/4/90.