Tax Law Updates | New Statutes, Regulations, and Rulings
August 5, 2010
NY Department of Taxation: Movies Received by Satellite from Film Studios Are Not Subject to Sales Tax
Advisory Opinion on Petition No.. S100422A
TSB-A-10(27)S, 6/29/2010
The issue in this petition filed with the New York Department of Revenue and Finance (’Department”) is whether movies received by Petitioner from film studios and distributors by satellite or other electronic means are subject to sales tax.
In its advisory opinion, the Department held that movies received by satellite are not subject to sales tax. Movies received in a tangible format are subject to tax.
By way of background, Petitioner operates a multi-screen movie theater in New Hartford, New York. It receives movies from film studios in one of two ways.
The first is by satellite transmission from the film…
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