Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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375.0000 MOTION PICTURES—Regulation 1529

Annotation 375.1028


(1) Generally

375.1028 Slide-Audio Tape Shows. A slide-audio tape show is comprised of slides and a sound track tape that is fully synchronized to the slides. The audio tape controls the slide projector via a pulse to achieve the necessary synchronization. The end result is a coordinated slide show that includes narration and/or music as a complement to the pictorial presentation. A
slide-audio tape show is not a motion picture under Regulation 1529 but instead is a series of still pictures shown in sequence and coordinated with an audio tape.

Persons who produce slide-audio tape shows are retailers and the gross receipts from the sales of such shows are subject to tax including all production costs. 9/18/91.