Utah has created an exemption on sales, leases, or rentals of machinery and equipment primarily used in the production and postproduction of certain media for commercial distribution.

The exemption is allowed when the equipment is used in the production or postproduction of a motion picture, television program, movie made for television, music video, commercial, documentary, or similar media. The exemption does not apply to equipment used for live musical performances, live news programs, or live sporting events. (Sec. 59-12-104(61)