Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.26 - CORPORATE MULTISTATE ACTIVITIES › Subchapter 42.26.11 - Television and Radio Broadcasting › Rule 42.26.1101 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions are applicable to the terms
				  contained in this sub-chapter, unless the context clearly requires
				  otherwise.
(1) "Film" or "film
				programming" means any and all performances, events, or productions telecast on
				television including, but not limited to, news, sporting events, plays, stories
				or other literary, commercial, educational or artistic works, through the use
				of video tape, disc, or any other type of format or medium. Each episode of a
				series of films produced for television shall constitute a separate "film"
				notwithstanding that the series relates to the same principal subject and is
				produced during one or more tax periods.
(2) "Outer-jurisdictional property" means
				certain types of tangible personal property, such as orbiting satellites,
				undersea transmission cables and the like, that are owned or rented by the
				taxpayer and used in the business of telecasting or broadcasting, but which are
				not physically located in any particular state.
(3) "Radio" or "radio programming" means any
				and all performances, events, or productions broadcast on radio including, but
				not limited to, news, sporting events, plays, stories or other literary,
				commercial, educational, or artistic works, through the use of an audio tape,
				disc, or any other format or medium. Each episode of a series of radio
				programming produced for radio broadcast shall constitute a separate "radio
				programming" notwithstanding that the series relates to the same principal
				subject and is produced during one or more tax periods.
(4) "Release" or "in release" means placing
				film or radio programming into service. A film or radio program is placed into
				service when it is first broadcast to the primary audience for which the
				program was created. Thus, for example, a film is placed in service when it is
				first publicly telecast for entertainment, educational, commercial, artistic,
				or other purposes. Each episode of a television or radio series is placed in
				service when it is first broadcast. A program is not placed in service merely
				because it is completed and therefore in a condition or state of readiness and
				availability for broadcast or merely because it is previewed to prospective
				sponsors or purchasers.
(5) "Rent"
				shall include license fees or other payments or consideration provided in
				exchange for the broadcast or other use of television or radio
				programming.
(6) A "subscriber" to
				a cable television system is the individual residence or other outlet which is
				the ultimate recipient of the transmission.
(7) "Telecast" or "broadcast" (sometimes used
				interchangeably with respect to television) means the transmission of
				television or radio programming, respectively, by an electronic or other signal
				conducted by radio waves or microwaves or by wires, lines, coaxial cables, wave
				guides, fiber optics, satellite transmissions directly or indirectly to viewers
				and listeners or by any other means of communication.
Sec.
					 15-1-201 and
					 15-31-313, MCA; IMP, Sec.
					 15-1-601,
					 15-31-301,
					 15-31-302,
					 15-31-303,
					 15-31-304,
					 15-31-305,
					 15-31-306,
					 15-31-307,
					 15-31-308,
					 15-31-309,
					 15-31-310,
					 15-31-311, and
					 15-31-312,
					 MCA;