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 375.0970

(b) ON AND AFTER SEPTEMBER 22, 1988

(1) Generally

375.0970 Post Production Services. Sales tax does not apply to film-to-tape transfer services, editing, and other post production services performed on motion pictures. The person performing the service is the consumer of videotape stock used. On the other hand, duplication services which result in manufacturing release prints or duplicate tape for exhibition or broadcast are retail sales subject to tax. 11/10/89.