Utah Admin. Code R865-19S-37 - Exempt Sales of Commercials, Audio Tapes, and Video Tapes by or to Motion Pictures Exhibitors and Distributors Pursuant to Utah Code Ann. Section 59-12-104
A. The purpose
of this rule is to clarify the sales tax exemption for sales of commercials,
motion picture films, prerecorded audio program tapes or records, and
prerecorded video tapes by a producer, distributor, or studio to a motion
picture exhibitor, distributor, or commercial television or radio
broadcaster.
B. Definitions.
1. "Commercials," "audio tapes," and "video
tapes" mean tapes, films, or discs used by television or radio stations in
regular broadcasting activities but do not include blank tapes purchased for
newscasts or other similar uses by radio and television stations.
2. "Motion picture exhibitor" means any
person engaged in the business of operating a theater or establishment in which
motion pictures are regularly exhibited to the public for a charge.
3. "Distributor" means any person who
purchases or sells motion picture films and video tapes that are used by a
commercial television broadcaster or a motion picture exhibitor.
C. The sales tax exemption will be
administered according to the provisions of Section
59-12-104
and this rule.
Notes
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