Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
527.0000 SOUND RECORDING—Regulation 1527
527.0325 Master Tapes. A record company purchases an original master tape from a group of musicians and makes a subsequent retail sale of the master tape to a recording company.
Under these facts, sales tax applies to the sale of the master tape by the record company to the recording company. The measure of tax is the sale price of the unprocessed recording media (blank tape). 3/15/89.