ASG Blog

Post production tax exemption to decrease January 2016.

Partial exemptions in California to decrease January 2016.

Bonds associated with Proposition 57 have now been paid in full. Therefore, beginning January 1, 2016, most partial tax exemptions will decrease by 0.25 percent, from 5.5 percent to 5.25 percent. This change includes exemptions under Regulation 1532, Teleproduction or Other Postproduction Service Equipment

Text of the proposed changes 

Additional information is available in California State Board of Equalization Information Bulletin 388.


State Rev & Tax Code Section 6378 allows a partial 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.

If you think you may qualify, see these resources.

Regulation 1532

Section 6378 Blanket Exemption Certificate