New York – Definition of “Recorded Programs” Amended

SALT Report 2811 – Recently enacted legislation in New York amends the definition of “recorded programs” for purposes of the sales tax exemption for machinery or equipment used or consumed by a broadcaster in the production of live or recorded programs.

Effective July 31, 2013, the term “recorded programs” now includes any program contained on any medium.  Previously, the term only applied to programming that was contained on film, tape, disc or other such physical medium.

For Further Information

New York General Assembly – Assembly Bill 7262, Laws 2013