Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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M

375.0000 MOTION PICTURES—Regulation 1529

Annotation 375.1380

(b) ON AND AFTER SEPTEMBER 22, 1988

(1) Generally

375.1380 Videotaping of Weddings, Parties, Personal Property, etc. Making videotapes of weddings, parties, personal property or children for identification purposes, would not qualify as qualified motion pictures under Regulation 1529 (b)(1)(B). Thus, tax applies to charges for making such videotapes. 11/28/88.