§ 54-32b-8-18

54:32B-8.18. Films, records, etc. used through medium of theaters, radio and television broadcasting stations Receipts from sales of films, records, tapes or any type of visual or sound transcriptions to, or produced for exhibition in or use through the medium of, theaters and radio and television broadcasting stations or networks, and not used for advertising purposes are exempt from the tax imposed under the Sales and Use Tax Act. L.1980, c. 105, s. 30, eff. Sept. 11, 1980.