Movies, Records and Soundtracks (Rescinded February 28, 2011)

AUTHORITY: section 144.270, RSMo 1994. S.T. regulation 030-50 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Refiled March 30, 1976. Amended: Filed Aug. 13, 1980, effective Jan. 1, 1981. Rescinded: Filed Aug. 16, 2010, effective Feb. 28, 2011. Universal Images v. Missouri Department of Revenue, 608 SW2d 417 (Mo. banc 1980). Filmed commercials shown in theaters were subject to tax imposed on privilege of storing, using or consuming any article of tangible personal property within state, where taxpayer purchased films from out-of-state vendors and they remained property of taxpayer and were stored in state during their useful life during which taxpayer charged advertisers fee for use of films; but charges for out-of-state laboratory services which were not incidental to production of film were not subject to the tax.