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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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375.0000 Motion Pictures—Regulation 1529
Annotation 375.0870
(b) On and After September 22, 1988
(1) Generally
375.0870 "Lease" of Model. A producer hires company Z to fabricate a model, but does not obtain title to that model. Company Z "loans" the model to a special effects firm to use in filming for the producer. This arrangement is a lease subject to tax. The producer is the lessee. 8/24/90.