Same; definitions

# (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.