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.
