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375.0000 Motion Pictures—Regulation 1529

Annotation 375.0975

(b) On and After September 22, 1988

(1) Generally

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375.0975 Post Production Storage Equipment. Film containers and supplies, such as film cans, film cores, videotape cases and audiotape cases, do not qualify as tangible personal property used primarily in teleproduction or postproduction activities as defined in Regulation 1532. Such items are not directly involved in the process of preserving or archiving nor are the products (e.g., film, tape, or other multimedia format) that result from such a process. Cans, cores, and cases are used in a step beyond the process of preserving or archiving as their purpose is to store the products resulting from the teleproduction or postproduction processes. Consequently, the sale or use of film cans, film cores, videotape cases and autdiotape cases do not qualify for the partial exemption from tax authorized by Revenue and Taxation Code section 6378. 1/18/02.