Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
527.0000 SOUND RECORDING—Regulation 1527
527.0300 Master Lacquers. A firm's invoices show charges for masters and lacquers. section 6362.5 provides a partial exemption from sales tax for the sale of "master tapes or master records embodying sound". This term includes lacquer masters, cassette masters, or CD masters produced by a mastering lab for a recording company.
The charge for masters and lacquers qualifies for the partial tax exemption. Tax would apply only to the portion of the charge that represents the charge for the blank recording tape or disc. 6/8/92.