Section R357-5-102 - DefinitionsThe definitions in this rule are in addition to or serve to clarify the definitions found in Section 63N-8-102.
(1) "Above-The-Line" (ATL) means creative talent that are attached to a production as the director, producers, stunt performers, screenwriters, storyboard artists or casting directors.(2) "Cast" means performers appearing in a particular film with featured or speaking roles.(3) "Community Film Incentive Program" means a production where a motion picture company has a minimum budget of $100,000 and a maximum budget of under $500,000.(4) "Crew" means those involved in the production of a film who are not defined as cast, above-the-line or extras.(5) "Deferred Payment" means, tax credits in amounts over $2,000,000 paid in installments over a specified number of years but not to exceed three years.(6) "Extras" means an extra or background actor is a performer in a production, who appears in a non-speaking or non-singing capacity, usually in the background.(7) "Independent Utah CPA" means a Certified Public Accountant holding an active license in the state that is independent of the production and production activities.(8) "Made-For-Television" means feature length motion pictures specifically made-for-television or streaming platforms.(9) "Motion Pictures" means a production that is originally intended for commercial distribution and does not include:(d) digital media products;(e) live sporting events;(f) live coverage of theatrical or entertainment events; or(g) programs that solicit funds.(10) "Principal photography," "Producing" or "Production" means the filming of major and significant portions of a film that involves the lead actors and actresses.(11) "Rural county" means a county of the third, fourth, fifth, or sixth class. (12) "Significant Percentage of cast and crew from Utah" means:(a) For productions that have total budgets of less than $500,000: that at least 85% of the cast and crew are Utah residents excluding extras, above-the-line and three principal cast members;(b) For productions that have more than $500,000 left in state: that at least 75% of the cast and crew are Utah residents excluding extras, above-the-line and five principal cast members.(13) "State-approved production" means a production that is:(a) approved by the Office and ratified by the Utah Board of Tourism Development; and(b) any of the production is produced in the state.(14) "Total budget for the project" means the total budget for dollars left in state of pre-production, production, and post-production.(15) "Television series" means a group of episodes of a production released on television or streaming platforms.(16) "Treatment" means: A written description of the production.(17) "UFC" means: the Utah Film Commission, a sub-entity of the Utah Governor's Office of Economic Opportunity.(18) "Utah Resident" means a person who has lived in Utah for at least 183 days even if temporarily outside of Utah for an extended length of time, maintains a permanent home in Utah, and is subject to Utah personal income tax.Utah Admin. Code R357-5-102
Adopted by Utah State Bulletin Number 2016-16, effective 7/22/2016Amended by Utah State Bulletin Number 2018-1, effective 12/8/2017Amended by Utah State Bulletin Number 2018-15, effective 7/9/2018Amended by Utah State Bulletin Number 2020-02, effective 1/1/2020Amended by Utah State Bulletin Number 2021-21, effective 10/12/2021Amended by Utah State Bulletin Number 2022-15, effective 7/15/2022Amended by Utah State Bulletin Number 2024-22, effective 11/7/2024