(a) There are exempted from the taxes imposed by this part the gross receipts from the sale or lease of, and the storage, use, or other consumption in this state of, master tapes or master records embodying sound, except amounts subject to the taxes imposed by other provisions of this part paid by a customer in connection with the customerâs production of master tapes or master records to a recording studio for the tangible elements of such master records or master tapes. (b) For purposes of this section: (1) âMaster tapes or master records embodying soundâ means tapes, records, and other devices utilized by the recording industry in making recordings embodying sound. (2) âAmounts paid for the furnishing of the tangible elementsâ shall not include any amounts paid for the copyrightable, artistic or intangible elements of such master tapes or master records, whether designated as royalties or otherwise including, but not limited to, services rendered in producing, fabricating, processing, or imprinting tangible personal property or any other services or production expenses in connection therewith which may otherwise be construed as constituting âsaleâ under Section 6006. (3) âRecording studioâ is a place where, by means of mechanical or electronic devices, voices, music, or other sounds are transmitted to tapes, records, or other devices capable of reproducing sound.
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