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 375.1025

(b) ON AND AFTER SEPTEMBER 22, 1988

(1) Generally

375.1025 Services. On-line editing, off-line editing, film-to-tape transfers, color correcting, creation of special effects or computer graphics are all "qualified production services" pursuant to Regulation 1529. The person performing any of these services is not making a sale, but rather is the consumer of the tangible personal property used in performing the service. 6/4/90.