Tenn. Comp. R. & Regs. 1320-05-01-.113 - RECORDING AND TELEVISION STUDIOS, MASTERING TAPES

(1) Recording studios, engaged in the business of making original sound recordings onto tapes or discs, are deemed to be engaged primarily in rendering personal services which are not subject to the sales tax. In addition, persons engaged in the business of mastering such original tapes are also rendering a personal service not subject to the tax.

(2) Television studios engaged in the business of recording commercials or other programming onto video tapes or film are deemed to be engaged primarily in rendering personal services which are not subject to the sales tax.

(3) Sales to recording studios, to persons engaged in the mastering business, or to television studios of tangible personal property, such as supplies, cameras, recording equipment, mastering equipment, magnetic tape, video tape, etc., for use or consumption by such persons in connection with the recording of their services are subject to the Sales or Use Tax.

Notes

Tenn. Comp. R. & Regs. 1320-05-01-.113

Original rule filed January 17, 1978; effective February 17, 1978.

Authority: T.C.A. §§ 67-1-102 and 67-6-402.