Laws, Regulations and Annotations
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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
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435.0000 Producing, Fabricating and Processing Property Furnished by Consumers—General Rules—Regulation 1526
Annotation 435.0821
(c) Miscellaneous Operations
435.0821 Exposing Raw Film Stock. A photographer takes movies of newsworthy events on raw film stock furnished by a television studio. The photographer is paid only for the film used by the studio other than simply processing and reviewing it (the studio possessed and edited the film). Exposing of film to the news action is a form of fabrication pursuant to Regulation 1526. It is a step in the process of producing motion pictures films for showing on television. 7/9/71.
(Note.—Subsequent statutory change re motion pictures.)