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BTLG Table of Contents > Sales and Use Tax Annotations > M > 375.0000 Motion Pictures > Annotation 375.0888

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375.0000 Motion Pictures—Regulation 1529

Annotation 375.0888

(b) On and After September 22, 1988

(1) Generally

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375.0888 Qualified Motion Pictures and Production Services. A person contracts to oversee the production of a qualified motion picture. That person writes the script, produces and directs the film, selects the cameraman, editor and other suppliers who will shoot and edit the film. The customer pays the cameraman, editor and other suppliers directly.

Writing, producing and directing are "qualified production services" as defined in section 6010.6(a)(4), the charges for which are not subject to tax. 3/1/89.