Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
435.0000 PRODUCING, FABRICATING AND PROCESSING PROPERTY FURNISHED BY CONSUMERS—GENERAL RULES—Regulation 1526
(c) MISCELLANEOUS OPERATIONS
435.1745 Video Tape. The transfer of (existing) motion pictures to video tape cartridges owned by the customer is regarded as producing, fabricating and processing of tangible personal property, and is therefor a taxable sale made by the recording company. 10/16/78.