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Printing for Motion Picture Production Exempt in Arizona


Services

Under the Arizona job printing classification, sales of printing, engraving, embossing, or copying to a qualified motion picture production company for use in motion picture production are exempt. To be eligible for this deduction, at the time of sale, the motion picture production company must give the job printer its certificate that is issued pursuant to section 42-5009, subsection H, and that establishes its qualifications for the deduction. Additional provisions regarding the qualifications for motion picture tax incentives apply. (S.B, 1367, Laws 2006)

(12/20/2006)
(Archived)
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