Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
527.0000 SOUND RECORDING—Regulation 1527
527.1250 Syndicated Radio Programs—Master Tapes. Tapes and records used in the broadcast of syndicated radio programs are "master records" and the lease of these tapes to radio stations qualifies for the partial exemption as provided in Regulation 1527. 3/10/92.