Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
375.0000 MOTION PICTURES—Regulation 1529
(b) ON AND AFTER SEPTEMBER 22, 1988
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.