A producer may make certain purchases for resale. Materials and services on these materials that will become a component of the product sold may be purchased exempt from tax, if a properly completed exemption certificate is issued to the supplier. The developing of the film is a service that is purchased for resale because the producer is selling the film on which the service is being performed. Charges to install, repair, maintain or service equipment, parts, tools and supplies directly used in the production of a commercial motion picture are exempt from Sales and Use Taxes. Utilities used directly and exclusively in the production of a commercial motion picture are exempt from tax.
Electricity used in a mobile trailer maintained for actors is taxable.
Electricity used to light and heat a temporary or permanent office is taxable. Tangible personal property that becomes a physical component part of the commercial motion picture and is actually transferred to the customer. Repairs and maintenance services purchased by a producer which are performed upon production machinery, equipment, parts, tools or supplies used or consumed directly in the production of a motion picture. No part of the information on this site may be reproduced for profit or sold for profit. This material has been drawn directly from the official Pennsylvania Code full text database.