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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > S > 527.0000 Sound Recording > Annotation 527.0140

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S

527.0000 Sound Recording—Regulation 1527

Annotation 527.0140

527.0140 "Educational Purposes." The term "educational purposes" as used in Regulation 1527 includes master tapes or records used which are produced for general instruction or training presentations. The term is not limited to instruction received at a school or college. 12/31/85.