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BTLG Table of Contents > Sales and Use Tax Annotations > S > 527.0000 Sound Recording > Annotation 527.0325

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S

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527.0000 Sound Recording—Regulation 1527

Annotation 527.0325

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527.0325 Master Tapes. A record company purchases an original master tape from a group of musicians and makes a subsequent retail sale of the master tape to a recording company.

Under these facts, sales tax applies to the sale of the master tape by the record company to the recording company. The measure of tax is the sale price of the unprocessed recording media (blank tape). 3/15/89.