Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
375.0000 MOTION PICTURES—Regulation 1529
(b) ON AND AFTER SEPTEMBER 22, 1988
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.