Effective July 1, 2004, sales and use tax exemptions as well as corporate and personal income tax credits are allowed for motion picture production companies that produce nationally distributed motion pictures, television series, or commercials in the state. Items used in these productions are eligible for sales tax exemption. Such items include but are not limited to: film, videotape, component building materials used in the construction of a set, makeup, fabric used in the making of costumes, accessories and jewelry used as wardrobes, prop materials and special effect- making materials. The definition of “manufacturing machinery” has also been amended to include machinery and equipment used in the motion picture or aforementioned production company products. (H.B. 1780, Laws 2004)