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 375.0848
(b) ON AND AFTER SEPTEMBER 22, 1988
(1) Generally
375.0848 Interactive Technology. A motion picture on a DVD is primarily a motion picture under Revenue and Taxation Code section 6010.6 even if it includes interactive technology to navigate that motion picture. 11/03/00. (2001–2).

