Okla. Admin. Code § 150:150-3-4

Current through Vol. 42, No. 4, November 1, 2024

Section 150:150-3-4 - Qualifying Oklahoma Expenditures

(a) Salary Costs for Oklahoma-Based Crew;

(b) Salary Costs for Oklahoma Expatriate Crew (as described in Section 725:35-1-5) ;

(c) Payments to Oklahoma Loan-Out Companies for Oklahoma-Based Crew;

(d) Payments to Oklahoma Loan-Out Companies for Crew that is not Oklahoma-Based, subject to the Loan-Out Limitation;

(e) Subject to the twenty-five percent limitation, the sum of:

(1) payments to Oklahoma-Based ATL;

(2) payments to Oklahoma Loan-Out Companies for ATL; and

(3) payments to an Oklahoma-Based entity for using the Film's underlying creative work (e.g., screenplay or novel).

(f) Permits and fees paid to an Oklahoma state, county, or municipal governmental or quasi-governmental entity;

(g) Payments to an Oklahoma Vendor for the following:

(1) Studio, stage or set construction and dismantling;

(2) Production scheduling, management, administration and operations;

(3) Casting and security services;

(4) Wardrobe and make-up materials, consumables and services;

(5) Set props and accessories (individual props costing in excess of fifty thousand dollars ($50,000) require prior approval by OFMO to be included as a QOE);

(6) Cameras, film, microphones, tape, digital storage media and other materials and equipment used to record sound and images;

(7) Photography, visual image editing, animation, computer graphics and effects, and related visual services;

(8) Sound (other than music) recording, editing, synchronization and related services;

(9) Licensing or use rights for music, or recording of songs or musical score, used in the Film;

(10) Lighting and electrical materials, equipment and services;

(11) Location, building, facility, equipment, prop and wardrobe rental;

(12) Stunts, special effects, pyrotechnics, firefighting, safety, handling/wrangling, security and other specialty services;

(13) Lodging and accommodations (whether paid for directly by the Production Company or provided as an allowance in the amount of actual costs of housing) for ATL and Crew;

(14) Food, restaurants and catering;

(15) Transportation of ATL, Crew, equipment and supplies;

(16) Travel costs to and from Oklahoma paid to or through a travel agent;

(17) Completion bonds and insurance (either guarantor or broker must be an Oklahoma Vendor);

(18) Shipping and postage for packages originating or terminating within Oklahoma;

(19) Fees, interest and financing charges paid to Oklahoma-Based financial institutions;

(20) Other materials, supplies and contracted services approved in advance by OFMO;

(21) CPA Report.

(h) Payments to an Oklahoma Vendor for the following valid Scouting Expenses of the Production:

(1) Location scouting, planning and packaging services;

(2) Travel costs to and from Oklahoma paid to a travel agent;

(3) Lodging and accommodations within Oklahoma;

(4) Transportation within Oklahoma;

(5) Meals purchased within Oklahoma.

(i) Payments made in accordance with the High Impact Production Requirements.

(j) Reimbursements made to individuals for goods and services that would have been QOE if paid directly by the Production, provided the individual provides a receipt for such goods and services.

Okla. Admin. Code § 150:150-3-4

Transferred from 725:35-1-4 by SB 949 (2021), eff 7-1-21 (Editor's Notice published at 39 Ok Reg 141)