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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 375.1297
(b) On and After September 22, 1988
(1) Generally
375.1297 Video Recorded Depositions. Editing of certain video recorded depositions pursuant to California Civil Code of Procedure section 2025, et seq., including the transfer to another medium such as a laser disc, or the programming of playback instructions shall be treated the same as the initial videotaping. Tax does not apply to the charges for the first copy to each party to the action. 2/16/93.