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BTLG Table of Contents > Sales and Use Tax Annotations > S > 527.0000 Sound Recording > Annotation 527.0340

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527.0000 Sound Recording—Regulation 1527

Annotation 527.0340

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527.0340 Master Tapes and Records. Master tapes and master records under Regulation 1527(b)(1) will generally include the lacquer master, cassette master, or CD master produced by a mastering laboratory for a recording company from a two track tape. The multi track and two track tapes produced by recording and mix studios would therefore be considered intermediate working productions included within the exemption for master tapes and records. The furnishing of "mothers," "stampers," and finished records by a processor to a record manufacturer remain sales of tangible personal property subject to tax. 5/29/96. (Am. 2000–1).