Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-12 - SALES AND USE TAX DIVISION › Subject 560-12-2 - SUBSTANTIVE RULES AND REGULATIONS › Rule 560-12-2-.109 - Film Producer or Film Production Company

Current through Rules and Regulations filed through June 27, 2024
(1) A Film Producer or Film Production
				Company is primarily engaged in the production of feature films, training
				films, series, pilots, movies for television, commercials, music videos or
				sound recordings captured on film, video or digital format. Such entities are
				subject to sales and use tax on all purchases and taxable services unless
				otherwise exempt within the Act and this Regulation.
(2)
Definitions.
For purposes of
				qualifying for the exemption provided for by O.C.G.A. §
									48-8-3(73), and as used in this Regulation, the following definitions and explanation of
				terms shall apply:
(a) "Certified Film
				Producer or Certified Film Production Company" means any person that is
				certified by the Georgia Film and Videotape Office of the Department of
				Industry, Trade and Tourism that is engaged in the business of organizing and
				supervising qualified production activities.
(b) "Film Producer" means any person engaged
				in the business of organizing and supervising qualified production activities.
				Such person may also be engaged in the business of organizing and supervising
				nonqualified production activities.
(c) "Film Production Company" means any
				company that employs one or more film producers and whose goal is to engage in
				film production activity. Such company may also be engaged in the business of
				organizing and supervising nonqualified production activities.
(d) "Nation-Wide Commercial Distribution"
				means intended for commercial distribution extending outside the State of
				Georgia. Such term shall not mean distribution primarily via Internet or live
				coverage of an event, including, but not limited to news, sporting events, and
				concerts.
(e) "Production
				Equipment" means items purchased or leased for use exclusively in qualified
				production activities in Georgia, including, but not limited to, cameras,
				camera supplies, camera accessories, lighting equipment, cables, wires,
				generators, motion picture film and videotape stock, cranes, booms, dollies and
				teleprompters.
(f) "Production
				Services" means services purchased for use exclusively in qualified production
				activities in Georgia, including, but not limited to, digital or tape editing,
				film processing, transfers of film or tape or digital format, sound mixing,
				computer graphics services, special effects services, animation services and
				script production.
(g) "Qualified
				Production Activities" means the production or postproduction of film or video
				projects including feature films, series, pilots, movies for television,
				commercials, music videos or sound recordings used in feature films, series,
				pilots or movies for television, for which the film producer or film production
				company will be compensated and which are intended for nation-wide commercial
				distribution.