HOUSE BILL No. 5960

 

June 1, 2004, Introduced by Reps. Murphy, Huizenga, Nitz, Vander Veen, Tobocman, Sak, Richardville and Kooiman and referred to the Committee on Tax Policy.

        

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                

                                                                                 A bill to amend 1937 PA 94, entitled                                              

                                                                                

    "Use tax act,"                                                              

                                                                                

    (MCL 205.91 to 205.111) by adding section 4y.                               

                                                                                

                THE PEOPLE OF THE STATE OF MICHIGAN ENACT:                      

                                                                                

1       Sec. 4y.  (1) The tax levied under this act does not apply                  

                                                                                

2   to sales of tangible personal property to a person who is a                 

                                                                                

3   motion picture production company if all of the following apply:            

                                                                                

4       (a) The motion picture production company has spent                         

                                                                                

5   $250,000.00 or more in this state in the immediately preceding              

                                                                                

6   12-month period for purposes related to the filming or production           

                                                                                

7   of 1 or more motion pictures.                                               

                                                                                

8       (b) The tangible personal property is purchased by the motion               

                                                                                

9   picture production company for purposes related to the filming or           

                                                                                

10  production of a motion picture.                                             

                                                                                

11      (2) As used in this section:                                                

                                                                                


                                                                                

1       (a) "Motion picture" means a nationally distributed feature                 

                                                                                

2   length film, video, television series, or commercial made in this           

                                                                                

3   state, in whole or in part, for theatrical or television viewing            

                                                                                

4   or as a television pilot.  Motion picture does not include the              

                                                                                

5   production of television coverage of news or sporting events.               

                                                                                

6       (b) "Motion picture production company" means a company in                  

                                                                                

7   the business of producing nationally distributed motion                     

                                                                                

8   pictures.  However, motion picture production company does not              

                                                                                

9   include a company owned, affiliated, or controlled, in whole or             

                                                                                

10  in part, by a company or individual that is in default on a loan            

                                                                                

11  made by the state or a loan guaranteed by the state.