Tax Exemptions For Motion Picture And Video Production Companies
Sales Taxes
For the latest Local Sales and Use Tax Rate Information: http://dor.wa.gov/content/forms/forms_sale.aspx#Quarterly
Washington State Department Of Revenue
Taxpayer Services
PO Box 47478
Olympia, Washington 98504-7479
Contact: Gary Davis, Supervisor
Phone: (360) 705-6640
Fax: (360) 705-6655
Web site: www.dor.wa.gov
Taxpayer Information and Education Section
Phone: (360) 705-6705 or (360) 705-6717
Alternate Languages Format
Phone: (360) 705-6705 or (360) 705-6717
Telecommunications Device For The Deaf Line
Phone: 1-800-451-7985
RCW 82.08.0315 exempts motion picture or video production businesses from sales or use tax on the rental of production equipment and from sales tax on the purchase of production services. The exemption does not apply to the outright purchase of production equipment.
The law, as of July 27, 1997, defines production equipment to include: grip and lighting equipment, cameras, camera mounts including tripods, jib arm, steadicams, and other camera mounts, cranes, dollies, generators, helicopter mounts, helicopter rented for motion picture or video production, walkie talkies, vans, trucks, and other vehicles specifically equipped for motion picture or video production or used solely for production activities, wardrobe and makeup trailers, special effects and stunt equipment, video assists, video tape recorders, cables and connectors, Teleprompters, sound recording equipment, and editorial equipment.
RCW 82.08.0315 defines production services to include: motion picture and video processing, printing, editing, duplication, animation, graphics, special effects, negative cutting, conversions to other formats or media, stock footage, sound mixing, re-recording, sound sweetening, sound looping, sound effects, and automatic dialog replacement.
Sales Tax Exemption On Vehicles Used In Production
As of January 1, 1998
RCW 82.08.0315 expands the exemptions by adding to the list of items which qualify as production equipment. Before July 27, 1997, only vans and trucks specifically equipped for motion picture or video production were included as production equipment which could qualify for the exemption. On and after July 27, 1997, all vehicles used solely for production activities are included as production equipment and can qualify for the exemptions. In addition to being exempt from sales and use tax, the rental of qualifying vehicles is exempt from the car rental tax.
To document transactions exempt from sales tax, RCW 82.08.0315 requires that motion picture and video production businesses give a certificate to persons renting out production equipment or selling production services to them. The certificate must be signed and must state facts which establish the business' right to the exemption. Persons receiving the certificates must retain them for five years.
Following is an exemption certificate. It has been provided for the convenience of motion picture and video production businesses and their vendors. These persons are welcome to copy and use this form.
