Sales and use taxes.

Existing sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law provides various exemptions from those taxes, including an exemption for the sale of, and the storage, use, or other consumption in this state of, tangible personal property purchased for use by a qualified person to be used primarily in teleproduction or other postproduction services. This bill would make nonsubstantive changes to that exemption.