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.