Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
375.0000 MOTION PICTURES—Regulation 1529
(b) ON AND AFTER SEPTEMBER 22, 1988
375.1290 Video and Audio Depositions. Tax does not apply to the charge for the first copy of an audio tape or video tape of a deposition furnished to any party to the litigation. This is considered a service rather than a sale, and the party performing the taping service is the consumer of the tape. Tax does apply to the sale of additional copies of the tape to the parties to the litigation or any copies to persons who are not parties to the litigation. The person selling the copies may purchase for resale without payment of sales tax the raw tape that becomes the video tape sold. 7/30/90.