Md. Code Regs. 24.05.25.04

Current through Register Vol. 51, No. 24, December 2, 2024

Section 24.05.25.04 - Certification Procedures

A. To apply for a certificate of eligibility to receive the film production activity tax exemption, a film producer or film production company shall submit to the Maryland Film Office, on an application form approved by the Department:

(1) Name of producer;

(2) Production company;

(3) Title of the project;

(4) Type of project (feature film, television series, commercial, etc.);

(5) Start date of preproduction and end date of production;

(6) Federal tax identification number;

(7) Home and local business address, telephone and fax numbers;

(8) Planned distribution of the project;

(9) Signature of an authorized agent;

(10) Production expenses projected to be incurred in the State;

(11) Production expenses projected to be subject to the Maryland sales and use tax in the absence of the exemption;

(12) Production expenses projected to be eligible for the sales and use tax exemption for film production activities; and

(13) Any other information requested by the Department.

B. If a film producer or film production company is considered eligible to receive the film production activity tax exemption, the Maryland Film Office shall issue a numbered tax exemption Certificate of Eligibility and a Comptroller Buyer Certification to the film producer or film production company, and shall forward a copy of the Certificate of Eligibility to the Comptroller. The Buyer Certification shall include a list of examples of tangible personal property and taxable services that are eligible and ineligible for the tax exemption.

C. The film producer or film production company, or authorized personnel, shall present a copy of the Buyer Certification to each vendor at the time of the purchase or lease of tax-exempt tangible personal property or services.

D. The Comptroller may conduct periodic audits of the records of the film producer or film production company to assure proper compliance.

Md. Code Regs. 24.05.25.04

Regulation .04B amended effective February 6, 2012 (39:2 Md. R. 142)