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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > L > 330.0000 Leases Of Tangible Personal Property—In General > Annotation 330.2360

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330.0000 Leases of Tangible Personal Property—In General—Regulation 1660

Annotation 330.2360

(a) In General

330.2360 Motion Pictures—Stock Shots. Rentals of motion picture "stock shots" of animals in action are exempt from tax pursuant to section 6006(g)(1) even though the films are not complete productions. 2/19/68.