(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; and
(c) Production services that are within the scope of RCW
82.04.050(2) (a) or (g) and are sold to a motion picture or video production business.
(2) As used in this section, "production equipment," "production services," and "motion picture or video production business" have the meanings given in RCW
82.08.0315.
(3) The exemption provided for in this section shall not apply to the use of production equipment rented to, or production equipment or production services that are within the scope of RCW
82.04.050(2) (a) or (g) 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.