California Revenue and Taxation Code

§ 6010.6

RTC § 6010.6 Effective Sep 22, 1988Div. 2 · Part 1 · Ch. 1

Statute text

(a)Except as provided in subdivision (c), “sale” and “purchase,” for the purposes of this part, do not include any of the following:

(1)The performance of any qualified production services in connection with the production of all or any part of any qualified motion picture. Persons performing those qualified production services are consumers of paintings, models, and art work used by those filming special effects, titles, or credits, and of film, tape, or other embodiment upon which sound, visual images, or computer-generated graphics are created or recorded, notwithstanding that title to the property may be transferred pursuant to the qualified production services contract.

(2)Any transfer of all or any part of any qualified motion picture, or any interest therein or any rights relating thereto, under either of the following circumstances:

…

Legislative history

Added by Stats. 1988, Ch. 1157, Sec. 1. Effective September 22, 1988.