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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 375.1380
(b) On and After September 22, 1988
(1) Generally
375.1380 Videotaping of Weddings, Parties, Personal Property, etc. Making videotapes of weddings, parties, personal property or children for identification purposes, would not qualify as qualified motion pictures under Regulation 1529 (b)(1)(B). Thus, tax applies to charges for making such videotapes. 11/28/88.