68 OK Stat § 68-3623 (2021)
2021 Oklahoma Statutes|Title 68. Revenue and Taxation|§68-3623. Definitions.

|As used in the Compete with Canada Film Act: |1. “Crew” means any person who works on preproduction, principal photography, and postproduction, with the exception of producers, principal cast, screenwriters, and the director. The qualifying salary of producers, principal cast, screenwriters, and the director, also known as “above-the-line personnel”, may be included as crew if the salaries are paid to loan-out corporations and limited liability companies registered to do business in the State of Oklahoma or the salaries are paid to Oklahoma-based above-the-line personnel. The qualifying salary of above-the-line personnel shall not comprise more than twenty-five percent (25%) of total expenditures as defined in paragraph 2 of this section. For purposes of this paragraph, “Oklahoma-based” means a company or individual with an Oklahoma income tax requirement;2. “Expenditure” or “production cost” includes but is not limited to:a.wages or salaries of persons who are residents of this state and who have earned income from working on a film in this state including payments to personal services corporations with respect to the services of qualified performing artists, as determined under Section 62(a)(A) of the Internal Revenue Code,b.the cost of construction and operations, wardrobe, accessories and related services,c.the cost of photography, sound synchronization, lighting and related services,d.the cost of editing and related services,e.rental of facilities and equipment,f.other direct costs of producing a film, andg.the wages and salaries of persons who are defined and registered as an Oklahoma Expatriate by the Oklahoma Film and Music Office within the Oklahoma Department of Commerce;3. “Film” means a professional single media, multimedia program or feature, which is not child pornography as defined in subsection A of Section 1024.1 of Title 21 of the Oklahoma Statutes or obscene material as defined in paragraph 1 of subsection B of Section 1024.1 of Title 21 of the Oklahoma Statutes including, but not limited to, national advertising messages that are broadcast on a national affiliate or cable network, fixed on film or digital video, which can be viewed or reproduced and which is exhibited in theaters, licensed for exhibition by individual television stations, groups of stations, networks, cable television stations or other means or licensed for home viewing markets;4. “High impact production” means a production for which total expenditures or production costs are equal to or greater than Fifty Million Dollars ($50,000,000.00), with at least one-third (1/3) of total costs deemed Oklahoma expenditures by the Oklahoma Film and Music Office; and5. “Production company” means a person or company who produces film for exhibition in theaters, on television or elsewhere.Added by Laws 2001, c. 259, § 3, eff. July 1, 2001. Amended by Laws 2002, c. 203, § 1, eff. July 1, 2002; Laws 2006, c. 29, § 1, eff. July 1, 2006; Laws 2007, c. 341, § 1; Laws 2008, c. 436, § 14, eff. July 1, 2009; Laws 2019, c. 313, § 2, eff. July 1, 2019; Laws 2021, c. 312, § 2, eff. July 1, 2021.