Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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375.0000 MOTION PICTURES—Regulation 1529
Annotation 375.0810
(b) ON AND AFTER SEPTEMBER 22, 1988
(1) Generally
375.0810 Film-to-Tape Transfer. Film-to-tape transfer services for corporations which produce motion pictures in-house for training, demonstration, and research and development are exempt from tax except when the film-to-tape transfer copies are used for exhibition or broadcast purposes. If film-to-tape transfer copies are used for either of these purposes, the charges for film-to-tape transfers are taxable. 7/11/89.