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 375.0800

(b) ON AND AFTER SEPTEMBER 22, 1988

(1) Generally

375.0800 Filming Animation. Equipment provided by a firm hired by a film production company to film animation which the production company was producing was not rented to the production company. The firm doing the filming was performing "qualified production services" and was the consumer of the equipment. It could not purchase the equipment ex-tax for resale but should have paid tax reimbursement or use tax when it purchased the equipment. 2/25/93.