Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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375.0000 MOTION PICTURES—Regulation 1529

Annotation 375.1370

(b) ON AND AFTER SEPTEMBER 22, 1988

(1) Generally

375.1370 Videotaping Litigation Related Projects. Annotation 515.0075 (8/27/87), Depositions, applies only to the videotaping of depositions, a copy of which must be furnished under Code of Civil Procedure section 2025. Videotaping of other projects related to litigation, but which are not depositions so required, are taxable when sold at retail in California as they do not meet the definition of "qualified motion picture" as contained in Sales and Use Tax Law section 6010.6. 5/16/89.