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State of California BOARD OF EQUALIZATION SALES AND USE TAX REGULATIONS Regulation 1529.

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(1) A person who produces a motion picture or performs “qualified production services ” is the consumer of, and tax applies to the sale to such persons of raw film, sound tape, or videotape stock; paintings; models; artwork; and other tangible personal property for such use. (2) Tax does not apply to amounts charged for the right to exploit a qualified motion picture. (3) Tax does not apply to charges for “qualified production services ” performed by any person in any capacity (employee, agent, independent contractor or otherwise) in connection with the production of all or any part of a “qualified motion picture”. (4) Tax does not apply to charges for services performed by persons who do not fabricate or process tangible personal property, such as directors and lighting technicians. (See Regulation 1501 for a more detailed discussion.) (b) APPLICATION OF TAX. (1) QUALIFIED MOTION PICTURE. A “qualified motion picture ” is any motion picture or portion thereof, whether finished or not, which is produced, adapted, or altered for exploitation in, on, or through any medium or by any device for any purpose, including, but not limited to, any entertainment, commercial, advertising, promotional, industrial, or educational purpose. (A) Qualified motion picture includes, but is not limited to

Year: 2011
OAI identifier: oai:CiteSeerX.psu:10.1.1.182.2505
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