54:32B-8.18 - Films, records, etc. used through medium of theaters, radio and television broadcasting stations
54:32B-8.18.Ā Films, records, etc. used through medium of theaters, radio and television broadcasting stations
Receipts from sales of films, records, tapes or any type of visual or soundĀ transcriptions to, or produced for exhibition in or use through the medium of,Ā theaters and radio and television broadcasting stations or networks, and notĀ used for advertising purposes are exempt from the tax imposed under the SalesĀ and Use Tax Act.
L.1980, c. 105, s. 30, eff. Sept. 11, 1980.
Ā
Receipts from sales of films, records, tapes or any type of visual or soundĀ transcriptions to, or produced for exhibition in or use through the medium of,Ā theaters and radio and television broadcasting stations or networks, and notĀ used for advertising purposes are exempt from the tax imposed under the SalesĀ and Use Tax Act.
L.1980, c. 105, s. 30, eff. Sept. 11, 1980.
Ā