Section 45IAC2.2-4-29. Motion picture film; rental or leasing; exclusion

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In general, the rental or leasing of all tangible personal property, including microfilm, slides, video tape, tape recordings, phonograph records, etc., are taxable. The provisions applicable to the imposition of the tax on rental or leasing transactions shall not be applicable to the rental or leasing of motion picture films, audio or video tape where an admission is charged or such film or tape is used for broadcasting for home viewing or listening. (Department of State Revenue; Ch. 4, Reg. 6-2.5-4-10(c)(010); filed Dec 1, 1982, 10:35 am: 6 IR 24)

                    
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