Cal. RTC § 6010.4
This is the official text of Cal. RTC § 6010.4, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
If two or more persons engaged in the production and distribution of motion pictures for use in any media form a partnership for the purpose of reducing the cost of producing motion pictures through the sharing of the use of equipment, studio facilities and the services of personnel, the furnishing (without transferring title to tangible personal property) of such equipment, facilities and services by the partnership to its members for the purpose of the production of motion pictures by its members shall not constitute either a “sale” or “purchase.”
Status: in_force · Read it on the official government site
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