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Indiana Code Title 6. Taxation § 6-3.1-26-5.5

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 5.5. As used in this chapter, “motion picture or audio production” means a:

(1) feature length film;

(2) video;

(3) television series;

(4) commercial;

(5) music video or an audio recording;  or

(6) corporate production;

for any combination of theatrical, television, or other media viewing or as a television pilot.  The term does not include a motion picture that is obscene (as described in IC 35-49-2-1) or television coverage of news or athletic events.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-3.1-26-5.5 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-3-1-26-5-5/

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