Qualified motion picture includes, but is not limited to, all adapted versions thereof (whether adapted for exploitation in any language, for any media, or otherwise) creative advertising, and publicity materials, such as trailers, television spots, or featurettes.
Qualified motion picture does not include motion pictures produced for private noncommercial use, such as weddings or graduations.
"Exploitation" includes each and every act comprising part of any phase of the process of exploiting all or any qualified motion picture, whether before or after commencement of principal photography.
Ca. Rev. and Tax. Code § 6010.6