{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-3623","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-3623","heading":"Definitions","body":"As used in the Compete with Canada Film Act:\n\n1. \"Crew\" means any person who works on preproduction,\n\nprincipal photography, and postproduction, with the exception of\n\nproducers, principal cast, screenwriters, and the director. The\n\nqualifying salary of producers, principal cast, screenwriters, and\n\nthe director, also known as \"above-the-line personnel\", may be\n\nincluded as crew if the salaries are paid to loan-out corporations\n\nand limited liability companies registered to do business in the\n\nState of Oklahoma or the salaries are paid to Oklahoma-based above-\n\nthe-line personnel. The qualifying salary of above-the-line\n\npersonnel shall not comprise more than twenty-five percent (25%) of\n\ntotal expenditures as defined in paragraph 2 of this section. For\n\npurposes of this paragraph, \"Oklahoma-based\" means a company or\n\nindividual with an Oklahoma income tax requirement;\n\n2. \"Expenditure\" or \"production cost\" includes but is not\n\nlimited to:\n\na. wages or salaries of persons who are residents of this\n\nstate and who have earned income from working on a\n\nfilm in this state including payments to personal\n\nservices corporations with respect to the services of\n\nqualified performing artists, as determined under\n\nSection 62(a)(A) of the Internal Revenue Code,\n\nb. the cost of construction and operations, wardrobe,\n\naccessories and related services,\n\nc. the cost of photography, sound synchronization,\n\nlighting and related services,\n\nd. the cost of editing and related services,\n\ne. rental of facilities and equipment,\n\nf. other direct costs of producing a film, and\n\ng. the wages and salaries of persons who are defined and\n\nregistered as an Oklahoma Expatriate by the Oklahoma\n\nFilm and Music Office within the Oklahoma Department\n\nof Commerce;\n\n3. \"Film\" means a professional single media, multimedia program\n\nor feature, which is not child sexual abuse material as defined in\n\nsubsection A of Section 1024.1 of Title 21 of the Oklahoma Statutes\n\nor obscene material as defined in paragraph 1 of subsection B of\n\nSection 1024.1 of Title 21 of the Oklahoma Statutes including, but\n\nnot limited to, national advertising messages that are broadcast on\n\na national affiliate or cable network, fixed on film or digital\n\nvideo, which can be viewed or reproduced and which is exhibited in\n\ntheaters, licensed for exhibition by individual television stations,\n\ngroups of stations, networks, cable television stations or other\n\nmeans or licensed for home viewing markets;\n\n4. \"High impact production\" means a production for which total\n\nexpenditures or production costs are equal to or greater than Fifty\n\nMillion Dollars ($50,000,000.00), with at least one-third (1/3) of\n\ntotal costs deemed Oklahoma expenditures by the Oklahoma Film and\n\nMusic Office; and\n\n5. \"Production company\" means a person or company who produces\n\nfilm for exhibition in theaters, on television or elsewhere.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"899ff352884a6d20e5b2870efcedef6541ced847ab3d8d0057722f5026b947c7","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3622","next":"us-ok/okla.-stat.-tit.-68-68-3624"},"notice":"GroundRules: Original legal text. Not legal advice."}