Sales/Use tax exemption for motion picture and video production companies on rental of production equipment and purchase of production services

Available to:

Motion picture and video production companies.

Qualifying activity:

Rental of production equipment. The exemption does not extend to the purchase of production equipment.

Reporting/documentation:

• Purchaser provides seller with completed Motion Picture And Video Production Business Exemption Certificate or Buyer’s Retail Sales Tax Exemption Certificate.
• No application required.
• No Annual Tax Performance Report.

Electronic filing not required

For questions about the exemption, call Taxpayer Account Administration at 360-705-6214.