Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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M

375.0000 MOTION PICTURES—Regulation 1529

Annotation 375.0903

(b) ON AND AFTER SEPTEMBER 22, 1988

(1) Generally

375.0903 Qualified Production Services. The following are regarded as nontaxable qualified production services if performed on a qualified motion picture:

  • color corrections
  • off-line and on-line editing
  • audio laydowns and laybacks
  • sound mixing and sweetening
  • Foley and ADR recording
  • sound effects editing
  • sound duplications
  • videotape duplication (except for exhibition or broadcast)
  • film to tape transfers and related services (unless for the manufacture of release prints or duplicates tapes for exhibition or broadcast). 1/30/89; 5/29/96.