California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 3 - Manufacturers, Producers, Processors › Section 1532 - Teleproduction or Other Postproduction Service Equipment

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Partial Exemption for Property Purchased
				  for Use in Teleproduction or Other Postproduction Services. Commencing on
				  January 1, 1999, section
				  6378
				  of the Revenue and Taxation Code provides a partial exemption from sales and
				  use tax for certain properties described in this regulation.
For the period commencing on January 1, 1999, and ending on
					 December 31, 2000, the partial exemption applies to the taxes imposed by
					 sections
					 6051,
					 6051.3,
					 6201,
					 and
					 6201.3
					 of the Revenue and Taxation Code (5%), but does not apply to the taxes imposed
					 pursuant to sections
					 6051.2
					 and
					 6201.2
					 of the Revenue and Taxation Code, the Bradley-Burns Uniform Local Sales and Use
					 Tax Law, the Transactions and Use Tax Law, or section
					 35 of article XIII of the
					 California Constitution.
For the period commencing on January 1, 2001, and ending on
					 December 31, 2001, the partial exemption applies to the taxes imposed by
					 sections
					 6051
					 and
					 6201
					 of the Revenue and Taxation Code (4.75%), but does not apply to the taxes
					 imposed pursuant to sections
					 6051.2
					 and
					 6201.2
					 of the Revenue and Taxation Code, the Bradley-Burns Uniform Local Sales and Use
					 Tax Law, the Transactions and Use Tax Law, or section
					 35 of article XIII of the
					 California Constitution.
For the period commencing on January 1, 2002, and ending on
					 June 30, 2004, the partial exemption applies to the taxes imposed by sections
					 6051,
					 6051.3,
					 6201,
					 and
					 6201.3
					 of the Revenue and Taxation Code (5%), but does not apply to the taxes imposed
					 pursuant to sections
					 6051.2
					 and
					 6201.2
					 of the Revenue and Taxation Code, the Bradley-Burns Uniform Local Sales and Use
					 Tax Law, the Transactions and Use Tax Law, or section
					 35 of article XIII of the
					 California Constitution.
For the period commencing on July 1, 2004, and ending on
					 March 31, 2009, the partial exemption applies to the taxes imposed by sections
					 6051,
					 6051.3,
					 6051.5,
					 6201,
					 6201.3,
					 and
					 6201.5
					 of the Revenue and Taxation Code (5.25%), but does not apply to the taxes
					 imposed or administered pursuant to sections
					 6051.2
					 and
					 6201.2
					 of the Revenue and Taxation Code, the Bradley-Burns Uniform Local Sales and Use
					 Tax Law, the Transactions and Use Tax Law, or section
					 35 of article XIII of the
					 California Constitution.
For the period commencing on April 1, 2009, and ending on
					 June 30, 2011, the partial exemption applies to the taxes imposed by sections
					 6051,
					 6051.3,
					 6051.5,
					 6051.7,
					 6201,
					 6201.3,
					 6201.5,
					 and
					 6201.7
					 of the Revenue and Taxation Code (6.25%) but does not apply to the taxes
					 imposed or administered pursuant to sections
					 6051.2
					 and
					 6201.2
					 of the Revenue and Taxation Code, the Bradley-Burns Uniform Local Sales and Use
					 Tax Law, the Transactions and Use Tax Law, or section
					 35 of article XIII of the
					 California Constitution.
For the period commencing on July 1, 2011, and ending on
					 December 31, 2012, the partial exemption applies to the taxes imposed by
					 sections
					 6051,
					 6051.3,
					 6051.5,
					 6201,
					 6201.3,
					 and
					 6201.5
					 of the Revenue and Taxation Code (5.25%), but does not apply to the taxes
					 imposed or administered pursuant to sections
					 6051.2
					 and
					 6201.2
					 of the Revenue and Taxation Code, the Bradley-Burns Uniform Local Sales and Use
					 Tax Law, the Transactions and Use Tax Law, or section
					 35 of article XIII of the
					 California Constitution.
For the period commencing on January 1, 2013, and ending on
					 December 31, 2015, the partial exemption applies to the taxes imposed by
					 section 36 of article XIII of the
					 California Constitution and sections
					 6051,
					 6051.3,
					 6051.5,
					 6201,
					 6201.3,
					 and
					 6201.5
					 of the Revenue and Taxation Code (5.50%), but does not apply to the taxes
					 imposed or administered pursuant to sections
					 6051.2
					 and
					 6201.2
					 of the Revenue and Taxation Code, the Bradley-Burns Uniform Local Sales and Use
					 Tax Law, the Transactions and Use Tax Law, or section
					 35 of article XIII of the
					 California Constitution.
For the period commencing on January 1, 2016, and ending on
					 December 31, 2016, the partial exemption applies to the taxes imposed by
					 section 36 of article XIII of the
					 California Constitution and sections
					 6051,
					 6051.3,
					 6201,
					 and
					 6201.3
					 of the Revenue and Taxation Code (5.25%), but does not apply to the taxes
					 imposed or administered pursuant to sections
					 6051.2
					 and
					 6201.2
					 of the Revenue and Taxation Code, the Bradley-Burns Uniform Local Sales and Use
					 Tax Law, the Transactions and Use Tax Law, or section
					 35 of article XIII of the
					 California Constitution.
For the period commencing on January 1, 2017, the partial
					 exemption applies to the taxes imposed by sections
					 6051,
					 6051.3,
					 6201,
					 and
					 6201.3
					 of the Revenue and Taxation Code (5%), but does not apply to the taxes imposed
					 or administered pursuant to sections
					 6051.2
					 and
					 6201.2
					 of the Revenue and Taxation Code, the Bradley-Burns Uniform Local Sales and Use
					 Tax Law, the Transactions and Use Tax Law, or section
					 35 of article XIII of the
					 California Constitution.
Subject to the limitations set forth above, this partial
					 exemption applies to sales or use taxes imposed on the gross receipts from the
					 sale of, and the storage, use, or other consumption in this state of, any of
					 the following items:
(1) Tangible
				  personal property as defined in subdivision (c)(5) purchased for use by a
				  qualified person to be used primarily in teleproduction or other postproduction
				  services.
(2) Tangible personal
				  property as defined in subdivision (c)(5) purchased for use by a qualified
				  person to be used primarily to maintain, repair, measure, or test any property
				  described in subdivision (a)(1).