{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-3632","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-3632","heading":"Definitions","body":"As used in the Filmed in Oklahoma Act of 2021:\n\n1. \"Above-the-line personnel\" means producers, principal cast,\n\nscreenwriters, and directors who work on production of films or\n\ntelevision series. The qualifying salary of above-the-line\n\npersonnel may be included as crew, as defined in paragraph 3 of this\n\nsection, if the salaries are paid to loan-out corporations and\n\nlimited liability companies registered to do business in this state\n\nor the salaries are paid to Oklahoma-based above-the-line personnel.\n\nThe qualifying salary of above-the-line personnel shall not comprise\n\nmore than twenty-five percent (25%) of total expenditures as defined\n\nin paragraph 5 of this section. For purposes of this paragraph,\n\n\"Oklahoma-based\" means a company or individual with an Oklahoma\n\nincome tax requirement;\n\n2. \"Apprentice\" means a person who works for a skilled or\n\nqualified person in order to learn a trade or profession for an\n\nagreed-upon period of time. An apprentice may work in any of the\n\ntrades recognized by the Oklahoma Department of Commerce as\n\nnecessary for a film production. An apprentice shall be required to\n\ncomplete safety training appropriate for the duties to be performed\n\nin connection with a qualified project and also to complete a course\n\nrelated to and with the objective of preventing workplace\n\nmisbehavior, such as bullying and sexual harassment;\n\n3. \"Crew\" means any person who works on preproduction,\n\nprincipal photography and post-production, with the exception of\n\nabove-the-line personnel;\n\n4. \"Eligible television series\" means a project if either\n\nseventy-five percent (75%) of the series season is filmed within the\n\nstate or, for an episodic television pilot;\n\n5. \"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 or who are enrolled as full-time students at a\n\ncollege or university located in the state offering an\n\nundergraduate degree program or an Oklahoma Career\n\nTech Certification Program or who are on active\n\nmilitary duty and stationed in Oklahoma or involved in\n\na restorative workforce program and who have earned\n\nincome from working on a film in this state including\n\npayments to personal services corporations with\n\nrespect to the services of qualified performing\n\nartists, pursuant to the provisions of the Internal\n\nRevenue Code, 26 U.S.C., Section 62(a)(2),\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;\n\n6. \"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, animation, commercials, documentaries, feature\n\nfilms, game shows, pilots, reality television, scripted television,\n\ntalk shows, national advertising messages that are broadcast on a\n\nnational affiliate or cable network, fixed on film or digital video,\n\nwhich 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. The term shall also\n\ninclude filming for interactive and video gaming including, but not\n\nlimited to, green screen, motion capture and similar production\n\ntechniques;\n\n7. \"Live audience episodic television\" means episodic\nheaters, 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. The term shall also\n\ninclude filming for interactive and video gaming including, but not\n\nlimited to, green screen, motion capture and similar production\n\ntechniques;\n\n7. \"Live audience episodic television\" means episodic\n\ntelevision filmed in front of a live audience intended for broadcast\n\non network television, cable and streaming platforms. The audience\n\nshould consist of a minimum of fifty (50) people;\n\n8. “Loan-out corporation” or “loan-out company” means a\n\ncorporation or limited liability company actively registered with\n\nthe Oklahoma Secretary of State to do business in this state as a\n\nforeign or domestic entity used by above-the-line personnel and crew\n\nto report payments received from the production as Oklahoma earnings\n\nfor the personnel or crew member;\n\n9. \"Multi-film deal\" means a project in which a production\n\ncompany films at least seventy-five percent (75%) of main crew\n\nprincipal photography for three (3) or more films in this state\n\nwithin three (3) years or where the third film starts main crew\n\nprincipal photography within the three-year period;\n\n10. \"Nonresident crew member\" means a person who is not an\n\nOklahoma resident, hired for a qualifying production project\n\noccurring within the state and who is subject to the payment of\n\nOklahoma employment taxes;\n\n11. \"Production company\" means a person, producer or company\n\nwho produces film for exhibition in theaters, on television or\n\nelsewhere;\n\n12. \"Qualified production expenditure amount\" means an\n\nexpenditure defined pursuant to paragraph 5 of this section; and\n\n13. \"Qualified soundstage facility\" means a state-certified\n\nindustry standard soundstage facility having not less than seven\n\nthousand five hundred (7,500) square feet of combined soundstage\n\nspace and with a total state rental cost to the production company\n\nequal to at least three percent (3%) of the qualifying Oklahoma\n\nexpenditures with respect to a production.","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":"b423a7baa1352fe414780d9fe0d0c7170e8bacc9dd8757accb5a63eda052770a","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3631","next":"us-ok/okla.-stat.-tit.-68-68-3633"},"notice":"GroundRules: Original legal text. Not legal advice."}