Laws, Regulations and Annotations
Search
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
M
375.0000 Motion Pictures—Regulation 1529
Annotation 375.1041
(b) On and After September 22, 1988
(1) Generally
375.1041 Tape to Laser Disk Transfer. A taxpayer transfers a motion picture contained on customer-furnished tape to a laser disk and returns the tape and disk to the customer. The customer uses the disk to test the quality of the tape and, if the tape is in good condition, the customer uses the tape to make copies of the motion picture on other disks that it resells. Since the laser disk is used by the customer only for testing purposes and not to manufacture release prints, the taxpayer's charges for transferring the motion picture to disk are nontaxable qualified production services. 5/21/99. (2000–1).