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BTLG Table of Contents > Sales and Use Tax Annotations > M > 375.0000 Motion Pictures > Annotation 375.0781

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375.0000 Motion Pictures—Regulation 1529

Annotation 375.0781

(b) On and After September 22, 1988

(1) Generally

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375.0781 Editing Qualified Motion Pictures. When performing nontaxable editing services on a qualified motion picture on film purchased by the producer, the person doing the editing pays tax reimbursement to his vendors on the purchases of equipment and supplies such as splicing tape, grease pencils, viewer bulbs, and other equipment and maintenance items. No further sales or use tax is due on the transaction. 3/15/89.