Skip to main content
Find a Lawyer

Kansas Statutes Chapter 79. Taxation § 79-32,259. Same; definitions

Current as of January 01, 2023 | Updated by FindLaw Staff

As used in K.S.A. 79-32,257 through 79-32,259, and amendments thereto:

(a) “Direct production expenditure” means an expenditure incurred in the state of Kansas in the production of a Kansas film including:

(1) Payment of wages, fringe benefits or fees for talent, management or labor to a person who is a Kansas resident for purposes of the Kansas income tax act;

(2) payment to a personal services corporation for the services of a performing artist, if:

(A) The personal services corporation is subject to taxation under the provisions of the Kansas income tax act; or

(B) the performing artist receiving payment from the personal services corporation pays Kansas income tax; and

(3) any of the following provided by a vendor:

(A) The story and scenario to be used for a film;

(B) set construction and operations, wardrobe, accessories and related services;

(C) photography, sound synchronization, lighting and related services;

(D) editing and related services;

(E) rental of facilities and equipment;

(F) leasing of vehicles;

(G) food or lodging;

(H) airfare if purchased through a Kansas-based travel agency or travel company;

(I) insurance coverage and bonding if purchased through a Kansas-based insurance agent; and

(J) other direct costs of producing a film in accordance with generally accepted entertainment industry practice.

(b) “Eligible film production company” means a film production company that has received certification from the department of commerce.

(c) “Film” means any film, video, commercial or television production, as approved by the department of commerce, that is 30 minutes or less in length with an expected in-state expenditure budget in excess of $50,000, or that is over 30 minutes in length with an expected in-state expenditure budget in excess of $100,000. Film shall not include the following:

(1) News or current events programming;

(2) talk show;

(3) production produced primarily for industrial, corporate or institutional purposes, and for internal use;

(4) sports event or sports programming;

(5) gala presentation or awards programming;

(6) infomercial or any production that directly solicits funds;

(7) political advertisement; or

(8) production that is considered obscene.

(d) “Film production company” means a person that produces one or more films.

Back to chapter list
Previous part of code Next part of code
Back to chapter list

Cite this article: FindLaw.com - Kansas Statutes Chapter 79. Taxation § 79-32,259. Same; definitions - last updated January 01, 2023 | https://codes.findlaw.com/ks/chapter-79-taxation/ks-st-sect-79-32-259/

Read this complete Kansas Statutes Chapter 79. Taxation § 79-32,259. Same; definitions on Westlaw. Westlaw subscription required.

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.

Was this helpful?

Search all Kansas Codes

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About the Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to find an attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard