Indiana Code - Taxation - Title 6, Section 6-3.1-26-5.5

"Motion picture or audio production"

Sec. 5.5. As used in this chapter, "motion picture or audio
production" means a:
(1) feature length film;
(2) video;
(3) television series;
(4) commercial;
(5) music video or an audio recording; or
(6) corporate production;
for any combination of theatrical, television, or other media viewing

or as a television pilot. The term does not include a motion picture
that is obscene (as described in IC 35-49-2-1) or television coverage
of news or athletic events.

As added by P.L.199-2005, SEC.18.

Last modified: May 28, 2006