US Laws, Codes, Statutes & Cases

      (a)      It is the intent of the General Assembly that the tax exemption provided under § 11-227 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 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 § 11-227 of the Tax - General Article what constitutes a film production activity and what constitutes tangible personal property and taxable services used directly in connection with a film production activity.