Business Taxes Law Guide – Revision 2013
 

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S

515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501

Annotation 515.0001.200

(a) IN GENERAL—SERVICE DISTINGUISHED FROM SALE

515.0001.200 Architectural Animations. A taxpayer uses a computer to generate videotapes of proposed architectural projects. The computer model shows a pedestrian or passing automobile view of the project. After finishing the computer modeling, videotapes are delivered to the client. The work is not regarded as the rendering of a service because the true object of the contract is the videotape. However, the videotape is regarded as a qualified motion picture and tax does not apply to the transfer of the original videotape. Tax does apply to copies of the videotape. 10/6/94.