SF 3664

as introduced - 84th Legislature (2005 - 2006) Posted on 12/15/2009 12:00am

A bill for an act
relating to taxation; providing for a sales tax exemption for personal property
used in the preproduction, production, and postproduction of movies, television
shows, documentaries, and music videos; amending Minnesota Statutes 2004,
section 297A.68, by adding a subdivision.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2004, section 297A.68, is amended by adding a
subdivision to read:

new text begin Subd. 42. new text end

new text begin Movie, television show, documentary, and music video production.
new text end

new text begin The sale of tangible personal property primarily used or consumed directly in
the preproduction, production, and postproduction of movies, television shows,
documentaries, and music videos that are produced for domestic and internal commercial
distribution are exempt. Equipment rented for preproduction and production activities
are exempt. "Preproduction" and "production" include all the activities related to the
preparation of shooting and the shooting of movies, television shows, documentaries, and
music videos, including film processing. "Postproduction" includes all activities related to
editing and finishing of the movie, television show, documentary, or music video. This
exemption does not apply to tangible personal property or services used primarily in
administration, general management, or marketing. Machinery and equipment purchased
for use in producing movies, televisions shows, documentaries, and music videos are
not exempt under this subdivision. Food, lodging, fuel, electricity, gas, or steam used
for space heating and lighting, and any property or service for the personal use of any
individual are not exempt under this subdivision.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
June 30, 2006.
new text end