§ 47.2. Films for commercial exhibitions.
(a) Definitions. The following words and terms, when used in this section, have the following meanings, unless the context clearly indicates otherwise:
Commercial exhibition—A public show, display or presentation made or presented for an audience which pays consideration.
Motion picture film—A series of still photographs capable of being displayed so as to simulate action.
Distributor—A supplier of motion picture films.
(b) Commercial exhibitions. The rental or licensing of motion picture film to persons for commercial exhibition is not subject to tax.
(c) Sponsors of televisions programs. The sale or lease of motion picture film to a sponsor or client for use on a television station is not rented or licensed for the purpose of commercial exhibition and therefore shall be subject to tax.
(d) Commercial or educational television station. The purchase or rental of motion picture film by a commercial or educational television station, licensed by the Federal Communications Commission, for use directly in its broadcasting operations shall be exempt from tax upon the basis of the processing exemption.
Source The provisions of this § 47.2 adopted September 8, 1972, effective September 9, 1972, 2 Pa.B. 1686; amended July 6, 1973, effective July 7, 1973, 3 Pa.B. 1279.
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