Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
375.0000 MOTION PICTURES—Regulation 1529
(b) ON AND AFTER SEPTEMBER 22, 1988
375.1095 Transfers of Master Reel and Submasters. The transfer of a master reel containing a "qualified motion picture" produced for commercial purposes is not a taxable sale when the transfer is before the qualified motion picture is exhibited or broadcast to its general audience. Sales of "submasters" used as release prints (broadcast dubs or air dubs) are taxable. Transfers of "submasters" used as protection copies are not taxable. 5/29/90.