Post Production Sales Tax Relief
State Rev & Tax Code Section 6378 allows a partial (5.25%) sales tax exemption for the purchase of teleproduction and post production equipment to businesses primarily engaged in teleproduction and post production activities when that property is used 50 percent or more in those activities (as described in Code 512191 of the North American Industry Classification System Manual.) This exemption is taken by the seller and passed on to the buyer of the equipment at the point of purchase.
Most major vendors should be familiar with the procedures for filing for the exemption. If you find a vendor that is not, you may try one of the following steps:
*If you choose number 3) above, letters should be addressed to the attention of the District Principal Auditor (it’s not necessary to provide a name). Letters should include a description of their business activities, their permit number (if any – a seller’s permit is not required in order to use the exemption), a description of the property being purchased, and how that property will be used.
The San Francisco office is located at: