Oklahoma Administrative Code › Title 150 - Oklahoma Department of Commerce › Chapter 150 - The Oklahoma Film and Music Office › Subchapter 1 - Filmed in Oklahoma Act › Section 150:150-1-8 - Qualified production expenditures

Current through Vol. 41, No. 20, July 1, 2024
(a) A
				Qualified Production Expenditure, or production cost, includes Oklahoma
				expenditures or production costs as defined in 68 O.S. §3632 including as
				the following expenditures, whether paid directly or through an Oklahoma based
				entity, subject to statutory limitations:
(1)
				Salary Costs for Oklahoma Resident Crew;
(2) Salary Costs for Oklahoma Expatriate
				Crew;
(3) Payments to the owner(s)
				of an Oklahoma Loan-Out Company for Oklahoma Resident Crew;
(4) Payments to the owner(s) of an Oklahoma
				Loan-Out Company or salary payments for Crew that is not Oklahoma-Based or who
				are non-residents, other than above-the-line personnel, subject to the sunset
				limitations in 68 O.S. §3635(A);
(5) Subject to the twenty-five percent
				limitation, the sum of:
(A) payments to
				Oklahoma-Based above the line personnel
(B) payments to Oklahoma Loan-Out Companies
				for Above-the-line personnel; and
(C) payments to an Oklahoma-Based entity for
				using the Film's underlying creative work (e.g., screenplay, treatment, or
				novel).
(6) Permits and
				fees paid to an Oklahoma state, county, or municipal governmental or
				quasi-governmental entity;
(7)
				Payments to an Oklahoma Vendor for the following:
(A) Studio, stage or set construction and
				dismantling;
(B) Production
				scheduling, management, administration and operations;
(C) Casting and security services;
(D) Wardrobe and make-up materials,
				consumables and services;
(E) Set
				props and accessories (individual props costing in excess of fifty thousand
				dollars ($50,000) may only be included as a QPE if prior approval is granted by
				the OFMO);
(F) Cameras, film,
				microphones, tape, digital storage media and other materials and equipment used
				to record sound and images;
(G)
				Photography, visual image editing, animation, Computer graphics and effects,
				and related visual services;
(H)
				Sound (other than music) recording, editing, synchronization and related
				services;
(I) Licensing or use
				rights for music, or recording of songs or musical score, used in the Film
				including, with the approval of OFMO, licensing fees paid to an out of state
				entity for the use of music made by a musician that is an Oklahoma Resident);
(J) Lighting and electrical
				materials, equipment and services;
(K) Location, building, facility, equipment,
				prop and wardrobe rental;
(L)
				Stunts, special effects, pyrotechnics, firefighting, safety,
				handling/wrangling, security and other specialty services;
(M) Lodging and accommodations (whether paid
				for directly by the Production Company, paid through a third party who is paid
				by the production company, or provided as an allowance in the amount of actual
				costs of housing) for ATL and Crew;
(N) Food, restaurants and catering (whether
				paid for directly by the Production company or paid through a third party who
				is paid by the Production Company);
(O) Transportation of ATL, Crew, equipment
				and supplies (whether paid for directly by the Production company or paid
				through a third party who is paid by the Production Company);
(P) Travel costs to and from Oklahoma paid to
				or through an Oklahoma travel agent;
(Q) Completion bonds and insurance where
				either the guarantor or the is an Oklahoma Vendor);
(R) Shipping and postage for packages
				originating or terminating within Oklahoma;
(S) Fees, interest and financing charges paid
				to Oklahoma-Based Vendors and Oklahoma Based financial institutions and
				companies;
(T) Other materials,
				supplies and contracted services approved in advance by OFMO;
(U) CPA Report.
(8) Payments to an Oklahoma Vendor for the
				following valid Scouting Expenses of the Production:
(A) Location scouting, planning and packaging
				services;
(B) Travel costs to and
				from Oklahoma paid to a travel agent;
(C) Lodging and accommodations within
				Oklahoma;
(D) Transportation within
				Oklahoma;
(E) Meals purchased
				within Oklahoma.
(9)
				Reimbursements made to individuals for goods and Services provided by an
				Oklahoma Vendor that would have been QPE if paid directly by the Production,
				provided the individual provides a receipt for such goods and
				services.
(10) Reimbursements made
				for automobile mileage and toll fees paid to crew for travel beginning from a
				location in Oklahoma and ending at another location in Oklahoma as long as:
(A) mileage payments are limited to the
				current Internal Revenue Service (IRS) standard mileage rates and
(B) the payment of mileage is compliant with
				IRS rules for claiming mileage.
(11) Box rental fees paid to an Oklahoma
				resident crew member or an Oklahoma Expatriate crew member for the crew member
				using his or her own equipment or resources on a Film.