{"data":{"id":"us-in/ic-6-3.1-26-5.5","jurisdiction":"us-in","citation":"IC 6-3.1-26-5.5","heading":"\"Motion picture or audio production\"","body":"Sec. 5.5. As used in this chapter, \"motion picture or audio production\" means a:\n(1) feature length film;\n(2) video;\n(3) television series;\n(4) commercial;\n(5) music video or an audio recording; or\n(6) corporate production;\nfor any combination of theatrical, television, or other media viewing or as a television pilot. The term does not include a motion picture that is obscene (as described in IC 35-49-2-1) or television coverage of news or athletic events.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 26. Hoosier Business Investment Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-26-5.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"92cf890bdb43a6b7dfb33405d6f59853172c0c886daf354afaa765537eba839a","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-26-5","next":"us-in/ic-6-3.1-26-6"},"notice":"GroundRules: Original legal text. Not legal advice."}