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 375.0980

(b) ON AND AFTER SEPTEMBER 22, 1988

(1) Generally

375.0980 Post Production Work. Under section 6010.6, tax does not apply to charges made by a post production sound studio for the following types of work, when such work qualifies as qualified production services performed on a qualified motion picture:

(1) Post Production Mixing: Studio Time.

(2) Audio Transfers:

(a) From one sound element to another.

(b) For mixing or editing purposes.

(3) Film to Tape Transfer:

(a) Non-Air 35mm to ¾" & ½" cassette.

(b) 35mm to 1" cassette used for our clients to obtain an okay from their clients.

(4) Videotape to Videotape transfer:

(a) ¾" to ½" to ¾" used for editing or client approval.

(5) Videotape Laybacks: Non-Air.

(a) Transfer to ¾" & ½" cassettes used by the studio's clients to obtain an okay from their clients.

(b) To 1" cassette masters and safety masters used to make dubs for air.

When persons perform qualified production services, they are consumers of film, tape, and other embodiment upon which sound, visual images, or graphics are created or recorded. Tax applies to the sale to consumers of such property, but tax does not apply to the transfer of the property to clients incidental to performance of the qualified production service.

If the above listed work is performed on a student film, it is subject to tax. Student films are not qualified motion pictures as defined in section 6010.6(b)(3). 7/12/89.