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 375.1075

(b) ON AND AFTER SEPTEMBER 22, 1988

(1) Generally

375.1075 Transfer of Dubs. The transfer of master dubs, protection dubs, viewing dubs, archive dubs, and other such tapes that are not for exhibition or broadcast are considered the performance of qualified production services. Accordingly, tax does not apply to charges for such dubs. The person performing the service is the consumer of the materials used in making the dubs. However, tax would apply to the sale of dubs that are purchased for the purpose of exhibition or broadcast. 7/12/89.