Film, Video and Audio Production Companies and Broadcasting Companies

Production of Master Recordings and Live Program Broadcasts

This publication explains items and services producers can buy tax free when producing master recordings and live program broadcasts.

Master recordings include feature films, corporate films, television programs and commercials, recordings of live performances and other projects intended for commercial distribution.

Master recordings do not include recordings such as wedding videos, videos shown on social media (such as YouTube, Facebook and Instagram) and other recordings not sold to the public. Video games are not considered master recordings, even if they contain recorded audio or visual sequences.

Live program broadcasts include radio or television content that is not pre-recorded and that is broadcast by a producer of cable programs or a radio or television station licensed by the Federal Communications Commission.