K.S.A. 79-32,259 — Same; definitions

As used in K.S.A. 79-32,257 through 79-32,259, and amendments thereto:

# (a)

"Direct production expenditure" means an expenditure incurred in the state of Kansas in the production of a Kansas film including:
(1) Payment of wages, fringe benefits or fees for talent, management or labor to a person who is a Kansas resident for purposes of the Kansas income tax act;
(2) payment to a personal services corporation for the services of a performing artist, if:
(A) The personal services corporation is subject to taxation under the provisions of the Kansas income tax act; or
(B) the performing artist receiving payment from the personal services corporation pays Kansas income tax; and
(3) any of the following provided by a vendor:
(A) The story and scenario to be used for a film;
(B) set construction and operations, wardrobe, accessories and related services;
(C) photography, sound synchronization, lighting and related services;
(D) editing and related services;
(E) rental of facilities and equipment;
(F) leasing of vehicles;
(G) food or lodging;
(H) airfare if purchased through a Kansas-based travel agency or travel company;
(I) insurance coverage and bonding if purchased through a Kansas-based insurance agent; and
(J) other direct costs of producing a film in accordance with generally accepted entertainment industry practice.

# (b)

"Eligible film production company" means a film production company that has received certification from the department of commerce.

# (c)

"Film" means any film, video, commercial or television production, as approved by the department of commerce, that is 30 minutes or less in length with an expected in-state expenditure budget in excess of $50,000, or that is over 30 minutes in length with an expected in-state expenditure budget in excess of $100,000. Film shall not include the following:
(1) News or current events programming;
(2) talk show;
(3) production produced primarily for industrial, corporate or institutional purposes, and for internal use;
(4) sports event or sports programming;
(5) gala presentation or awards programming;
(6) infomercial or any production that directly solicits funds;
(7) political advertisement; or
(8) production that is considered obscene.

# (d)

"Film production company" means a person that produces one or more films.