Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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S

515.0000 SERVICE ENTERPRISES GENERALLY—Regulation 1501

Annotation 515.0018.550

(a) IN GENERAL—SERVICE DISTINGUISHED FROM SALE

515.0018.550 Taping Television Broadcasts. A taxpayer tapes television news broadcasts to the order of clients. The client identifies the particular story which was of interest. The taxpayer edits out commercials, weather, announcements, etc., and transfers the edited tapes to the clients. The taxpayer has contracted for the sale of tangible personal property and tax applies to the taxpayer's entire charge.

(Note: This transaction differs from a clipping service. In this transaction, the client identifies the specific story to be taped. In a clipping service, the firm selects the stories to be "clipped" based on general direction of the client regarding issues of interest. In the case of the clipping service, there is a selection and identification service which is the true object of the contract. Here the item contracted for is tangible personal property, i.e., an edited tape.) 1/5/94.