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 375.0885

(b) ON AND AFTER SEPTEMBER 22, 1988

(1) Generally

375.0885 Models. A special effects firm that uses a special model in the performance of "qualified production services" is the consumer of the model and the sale of the model to that person is a taxable sale. The subsequent transfer of the model by the special effects firm to the producer is not taxable.

Fabrication of the model is not "qualified production services" whether the buyer is the producer or a person performing the special effects service for the producer. 8/24/90.