Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
375.0000 MOTION PICTURES—Regulation 1529
(b) ON AND AFTER SEPTEMBER 22, 1988
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.