Okla. Stat. tit. 68, § 68-3623: Definitions

As used in the Compete with Canada Film Act:

1. "Crew" means any person who works on preproduction,

principal photography, and postproduction, with the exception of

producers, principal cast, screenwriters, and the director. The

qualifying salary of producers, principal cast, screenwriters, and

the director, also known as "above-the-line personnel", may be

included as crew if the salaries are paid to loan-out corporations

and limited liability companies registered to do business in the

State of Oklahoma or the salaries are paid to Oklahoma-based above-

the-line personnel. The qualifying salary of above-the-line

personnel shall not comprise more than twenty-five percent (25%) of

total expenditures as defined in paragraph 2 of this section. For

purposes of this paragraph, "Oklahoma-based" means a company or

individual with an Oklahoma income tax requirement;

2. "Expenditure" or "production cost" includes but is not

limited to:

a. wages or salaries of persons who are residents of this

state and who have earned income from working on a

film in this state including payments to personal

services corporations with respect to the services of

qualified performing artists, as determined under

Section 62(a)(A) of the Internal Revenue Code,

b. the cost of construction and operations, wardrobe,

accessories and related services,

c. the cost of photography, sound synchronization,

lighting and related services,

d. the cost of editing and related services,

e. rental of facilities and equipment,

f. other direct costs of producing a film, and

g. the wages and salaries of persons who are defined and

registered as an Oklahoma Expatriate by the Oklahoma

Film and Music Office within the Oklahoma Department

of Commerce;

3. "Film" means a professional single media, multimedia program

or feature, which is not child sexual abuse material as defined in

subsection A of Section 1024.1 of Title 21 of the Oklahoma Statutes

or obscene material as defined in paragraph 1 of subsection B of

Section 1024.1 of Title 21 of the Oklahoma Statutes including, but

not limited to, national advertising messages that are broadcast on

a national affiliate or cable network, fixed on film or digital

video, which can be viewed or reproduced and which is exhibited in

theaters, licensed for exhibition by individual television stations,

groups of stations, networks, cable television stations or other

means or licensed for home viewing markets;

4. "High impact production" means a production for which total

expenditures or production costs are equal to or greater than Fifty

Million Dollars ($50,000,000.00), with at least one-third (1/3) of

total costs deemed Oklahoma expenditures by the Oklahoma Film and

Music Office; and

5. "Production company" means a person or company who produces

film for exhibition in theaters, on television or elsewhere.