Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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S

527.0000 SOUND RECORDING—Regulation 1527

Annotation 527.0050

527.0050 Audiocassettes as Advertisements. A taxpayer produces audiocassettes for clients for the purpose of advertising products or services offered by the clients. The audiocassettes play for 2 to 10 minutes. Sufficient copies are made for use on radio commercials, syndicated radio programs, or educational purposes. The copies are regarded as master recordings with tax applicable only to the charge for the blank tape. 6/28/91.