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2000 LAWS OF MARYLAND
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Ch. 432
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(II) FILM AND TAPE;
(III) LIGHTING AND STAGE EQUIPMENT AND SUPPLIES;
(IV) SOUND EQUIPMENT AND SUPPLIES;
(V) RECORDING EQUIPMENT AND SUPPLIES;
(VI) COSTUMES, WARDROBES, AND MATERIALS TO CONSTRUCT
THEM;
(VII) PROPS, SCENERY, AND MATERIALS TO CONSTRUCT THEM;
(VIII) DESIGN SUPPLIES AND EQUIPMENT;
(IX) DRAFTING SUPPLIES AND EQUIPMENT;
(X) SPECIAL EFFECTS SUPPLIES AND EQUIPMENT;
(XI) HOTEL ROOMS AND LODGING;
(XII) (XI) MOTOR VEHICLES SHORT-TERM VEHICLE RENTALS; AND
(XIII)(XII) FABRICATION, PRINTING, OR PRODUCTION OF SCRIPTS,
STORYBOARDS, COSTUMES, WARDROBES, PROPS, SCENERY, OR SPECIAL EFFECTS.
(B) THE SALES AND USE TAX DOES NOT APPLY TO A SALE OF TANGIBLE
PERSONAL PROPERTY OR A TAXABLE SERVICE USED DIRECTLY IN CONNECTION
WITH A FILM PRODUCTION ACTIVITY BY A FILM PRODUCER OR PRODUCTION
COMPANY CERTIFIED BY THE DEPARTMENT OF BUSINESS AND ECONOMIC
DEVELOPMENT UNDER ARTICLE 83A, § 4-501 OF THE CODE.
Article 83A - Department of Business and Economic Development
SUBTITLE 5. FILM PRODUCTION ACTIVITY TAX EXEMPTIONS.
4-501.
(A) IT IS THE INTENT OF THE GENERAL ASSEMBLY THAT THE TAX EXEMPTION
PROVIDED UNDER § 11-226 OF THE TAX - GENERAL ARTICLE IS FOR THE PURPOSE OF
INCREASING THE FILM PRODUCTION ACTIVITY CARRIED OUT IN THE STATE,
BRINGING ECONOMIC BENEFITS TO THE CITIZENS OF THE STATE AND GENERATING
INCREASED EMPLOYMENT OPPORTUNITIES IN THE STATE.
(B) TO ENSURE THAT THE TAX EXEMPTION IS GRANTED FOR A FILM
PRODUCTION ACTIVITY, A PERSON SEEKING FILM PRODUCER OR A PRODUCTION
COMPANY SEEKING ELIGIBILITY FOR THE EXEMPTION MUST FIRST APPLY FOR AND
RECEIVE FROM THE DEPARTMENT A CERTIFICATION OF ELIGIBILITY FOR THE
EXEMPTION.
(C) THE DEPARTMENT AND THE COMPTROLLER JOINTLY SHALL ADOPT
REGULATIONS DEFINING WITH GREATER SPECIFICITY FOR PURPOSES OF THE SALES
AND USE TAX EXEMPTION UNDER § 11-226 OF THE TAX - GENERAL ARTICLE WHAT
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