Md. Code Regs. 24.05.25.05

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

Section 24.05.25.05 - Tax Exemption

A. Sales and use tax does not apply to a sale of certain tangible personal property or services to a film producer or film production company certified by the Department if the tangible personal property or services are used directly in connection with a film production activity.

B. The types of tangible personal property and services used directly in connection with a film production activity which are subject to the sales and use tax exemption when sold to a film producer or film production company certified by the Department are specified by the Comptroller at COMAR 03.06.01.35B -E.