Laws, Regulations and Annotations
Search
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
G
295.0000 Gross Receipts
Annotation 295.0750
(a) General
295.0750 Video of Wedding. A chapel, performing private ceremonies, sells video tapes of the wedding ceremonies. Although a "sale", for purposes of the Sales and Use Tax Law, does not include any transfer of a "qualified motion picture" under certain circumstances, the term "qualified motion picture," does not include motion pictures produced for private noncommercial use, per section 6010.6(b)(3).
Accordingly, the sale of a video tape of a wedding, which is for private noncommercial use is subject to sales tax. 8/11/93.