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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > M > 375.0000 Motion Pictures > Annotation 375.0848

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375.0000 Motion Pictures—Regulation 1529

Annotation 375.0848

(b) On and After September 22, 1988

(1) Generally

375.0848 Interactive Technology. A motion picture on a DVD is primarily a motion picture under Revenue and Taxation Code section 6010.6 even if it includes interactive technology to navigate that motion picture. 11/03/00. (2001–2).