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
375.0870 "Lease" of Model. A producer hires company Z to fabricate a model, but does not obtain title to that model. Company Z "loans" the model to a special effects firm to use in filming for the producer. This arrangement is a lease subject to tax. The producer is the lessee. 8/24/90.