Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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375.0000 Motion Pictures—Regulation 1529
Annotation 375.1025
(b) On and After September 22, 1988
(1) Generally
375.1025 Services. On-line editing, off-line editing, film-to-tape transfers, color correcting, creation of special effects or computer graphics are all "qualified production services" pursuant to Regulation 1529. The person performing any of these services is not making a sale, but rather is the consumer of the tangible personal property used in performing the service. 6/4/90.