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 375.1350


(1) Generally

375.1350 Videotaping. After the Oakland fire, an audio visual consultant videotaped properties for a private firm and for the city of Oakland. The videotape was provided to the city to document the cleanup work performed after the fire and to document to the federal government and to the public how the cleanup funds were expended.

Based on this information and since the videotape was produced for a commercial or industrial purpose, the charge for the videotape is a nontaxable charge for a qualified motion picture. The consultant is the consumer of and should report and pay tax on the cost of the tangible personal property consumed in the production of the videotape. 8/6/92.