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.