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BTLG Table of Contents > Sales and Use Tax Annotations > P > 435.0000 Producing, Fabricating and Processing > Annotation 435.1745

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435.0000 Producing, Fabricating and Processing Property Furnished by Consumers—General Rules—Regulation 1526

Annotation 435.1745

(c) Miscellaneous Operations

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435.1745 Video Tape. The transfer of (existing) motion pictures to video tape cartridges owned by the customer is regarded as producing, fabricating and processing of tangible personal property, and is therefor a taxable sale made by the recording company. 10/16/78.