GroundRules
7-9-76.2: Deduction; gross receipts tax; films and tapes.
Where this section sits in the code
- Chapter 7 - Taxation
- ARTICLE 9 Gross Receipts and Compensating Tax
Receipts from the leasing or licensing of theatrical and television films and tapes to a person engaged in the business of providing public or commercial entertainment from which gross receipts are derived may be deducted from gross receipts.
Collected 2026-09-03T15:02:19Z. Source file · JSON