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BTLG Table of Contents > Sales and Use Tax Annotations > M > 375.0000 Motion Pictures > Annotation 375.0785

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375.0000 Motion Pictures—Regulation 1529

Annotation 375.0785

(b) On and After September 22, 1988

(1) Generally

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375.0785 Equipment and Supplies. A video production service asks whether the purchase of video equipment is always subject to tax. The service also believes that supplies, including expendable items such as batteries, lighting bulbs, gaffers, tape, cabling, etc., are as much a part of the finished product as the videotape and are an integral part of the finished product they deliver.

When equipment is purchased to use in producing videotapes, tax applies to the sale of the equipment to the service. When supplies are purchased, tax applies to the sale to the service or to the service's use of the property. 5/28/92.