AN ACT
Relating to taxation of equipment and services used by film and video
production companies; adding a new section to chapter 82.08 RCW; adding a new
section to chapter 82.12 RCW; providing an effective date; and declaring an
emergency.
BE IT ENACTED BY THE LEGISLATURE
OF THE STATE OF WASHINGTON:
NEW
SECTION. Sec. 1. A new
section is added to chapter 82.08 RCW to read as follows:
(1) As
used in this section:
(a)
"Production equipment" means the following when used in motion
picture or video production or postproduction: Grip and lighting equipment,
cameras, camera mounts including tripods, jib arms, steadicams, and other
camera mounts, cranes, dollies, generators, helicopter mounts, helicopters
rented for motion picture or video production, walkie talkies, vans and trucks
specifically equipped for motion picture or video production, wardrobe and
makeup trailers, special effects and stunt equipment, video assists, videotape
recorders, cables and connectors, telepromoters, sound recording equipment, and
editorial equipment.
(b)
"Production services" means motion picture and video processing,
printing, editing, duplicating, animation, graphics, special effects, negative
cutting, conversions to other formats or media, stock footage, sound mixing,
rerecording, sound sweetening, sound looping, sound effects, and automatic
dialog replacement.
(c)
"Motion picture or video production business" means a person engaged
in the production of motion pictures and video tapes for exhibition, sale, or
for broadcast by a person other than the person producing the motion picture or
video tape.
(2)
The tax levied by RCW 82.08.020 does not apply to the rental of production
equipment, or the sale of production services, to a motion picture or video
production business.
(3)
The exemption provided for in this section shall not apply to rental of
production equipment, or the sale of production services, to a motion picture
or video production business that is engaged, to any degree, in the production
of erotic material, as defined in RCW 9.68.050.
NEW
SECTION. Sec. 2. A new
section is added to chapter 82.12 RCW to read as follows:
(1)
The provisions of this chapter shall not apply in respect to the use of:
(a) Production
equipment rented to a motion picture or video production business;
(b)
Production equipment acquired and used by a motion picture or video production
business in another state, if the acquisition and use occurred more than ninety
days before the time the motion picture or video production business entered
this state.
(2) As
used in this section, "production equipment" and "motion picture
or video production business" have the meanings given in section 1 of this
act.
(3)
The exemption provided for in this section shall not apply to the use of
production equipment rented to, or production equipment acquired and used by, a
motion picture or video production business that is engaged, to any degree, in
the production of erotic material, as defined in RCW 9.68.050.
NEW SECTION. Sec. 3. This act
is necessary for the immediate preservation of the public peace, health, or
safety, or support of the state government and its existing public
institutions, and shall take effect July 1, 1995.
