Ezel / Tax Rulings / CA

Were charges for creating an original musical arrangement taxable, and did the result change for multiple copies or printed sheet music?

Short answer The arranger's original manuscript was a nontaxable creative-service work product, but making multiple copies was taxable fabrication, as was selling printed sheet music.
State
CA
Ruling
Annotation 515.0320
Tax type
Sales and Use Tax
Issued
1964-11-10
Issued by
California State Board of Equalization
Requested by
A requester seeking guidance on sales of musical arrangements (identity redacted)
Topics
original manuscripts multiple copies creative services
Source
View Original PDF

Apply this to your situation

This page answers the general question as of 1964. Ask about yours and see what current California tax law says, with citations.

Currency note: this ruling is from 1964
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is a California State Board of Equalization Tax Counsel opinion dated November 10, 1964, published by CDTFA as support for a sales and use tax annotation. It distinguishes an arranger's original manuscript from multiple copies and printed sheet music and cites then-current rulings and a motion-picture production bulletin. Another arranger, composer, publisher, or producer should check current creative-service, manuscript, reproduction, sheet-music, copyright, digital-delivery, licensing, and sales-and-use-tax rules. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

California treated a musical arranger's creative work as a nontaxable service when the work product was embodied in one original manuscript delivered to the buyer.

Preparing multiple copies was different. The copies were treated as fabricated tangible personal property rather than additional creative services, so the copy charges were taxable.

The sale of printed sheet music was likewise a taxable sale of tangible personal property.

The source also noted that a Board bulletin treated music arrangers' charges to motion-picture producers as nontaxable.

What this means for you

Arrangers, composers, publishers, and producers

Original creative work and reproduction work received different treatment under the source.

Accountants and tax professionals

Document the original arrangement, manuscript delivery, number of copies, printing, customer, production context, and separately stated reproduction charges.

Common questions

Q: Was the original musical-arrangement manuscript taxable?

A: No.

Q: Were multiple copies taxable?

A: Yes.

Q: Was printed sheet music taxable?

A: Yes.

Citations and references

  • Sales Tax Rulings 1 and 19 (referenced in the source)
  • Business Taxes General Bulletin 61-4 (referenced in the source)

Source

Original ruling text

515.0320

November 10, 1964

Dear Mr. REDACTED TEXT,
This is in reply to your letter of October 15 in which you request any pertinent rulings or administrative decisions regarding the application of the Sales and Use Tax Law to the sale of musical arrangements. You are correct in your understanding that we do not regard the services of a musical arranger as the taxable fabrication of tangible personal property insofar as his work product is embodied in a manuscript for transmittal to the person who buys the arrangement. Where multiple copies are prepared, however, the price of the copies are regarded as the fabrication of personal property rather than the sale of services. The sale of printed sheet music, for instance, is considered a sale of tangible personal property. The board has not issued any rulings particularly directed to this single area; however, we are enclosing copies of rulings 1 and 19 and Business Taxes General Bulletin 61-4. The bulletin is directed to the application of the tax to the production of motion pictures and notes that the charges of music arrangers to producers is not taxable. If you have any further questions, please do not hesitate to write us again. Very truly yours, E. H. Stetson Tax Counsel By ____ Philip R. Dougherty PRD:spg Enc. cc: Out-of-State – District Administrator

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