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VETOES
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S.B. 192
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(III) "FILM PRODUCTION ACTIVITY" DOES NOT INCLUDE:
1. PRODUCTION OR POSTPRODUCTION OF STUDENT FILMS
OR NONCOMMERCIAL PERSONAL VIDEOS; OR
2. ANY ACTIVITY NOT NECESSARY TO AND UNDERTAKEN
DIRECTLY AND EXCLUSIVELY FOR THE MAKING OF A MASTER FILM, TAPE, OR IMAGE.
(3) "TANGIBLE PERSONAL PROPERTY OR A TAXABLE SERVICE USED
DIRECTLY IN CONNECTION WITH A FILM PRODUCTION ACTIVITY" INCLUDES:
(I) CAMERA EQUIPMENT AND SUPPLIES;
(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;
(IV) DRAFTING SUPPLIES AND EQUIPMENT;
(X) SPECIAL EFFECTS SUPPLIES AND EQUIPMENT;
(XI) HOTEL ROOMS AND LODGING;
(XII) MOTOR VEHICLES; AND
(XI) SHORT-TERM VEHICLE RENTALS; AND
(XIII) (XII) FABRICATION, PRINTING, OR PRODUCTION OR 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,
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- 3774 -
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