Publication 28

A Guide to Sales Tax

for the Film Industry

Pub 28 (5/05)
THIS PAGE INTENTIONALLY LEFT BLANK
 About this publication

As film producers it is important that you have information readily available to you on how
New York State and local sales and use taxes (sales tax) apply to film production activities. This
publication provides you with this information, with emphasis on the various exemptions and exclusions
available to you as film producers.

Unless otherwise noted, the term sales tax refers to the sales and use taxes under Articles 28 and 29 of
the Tax Law, including the local sales and use tax imposed in New York City.

With certain exceptions, New York State imposes a sales tax on the purchase of all tangible personal
property delivered within the state, as well as on certain services performed within the state. It also
imposes a use tax on such property and services when purchased outside the state and used within the
state. Local counties and cities are also permitted to impose a sales and use tax. In addition to
New York City, many local jurisdictions impose such taxes. Exemptions and exclusions that are
applicable to the state tax apply also to all local taxes, including the local tax imposed by
New York City, unless specifically provided otherwise. These state and local taxes are administered by
the Department of Taxation and Finance.

The exemptions applicable to film production described in this publication apply to the purchase of
property or services that are used or consumed directly and predominantly in the production of a film for
sale. They do not apply to the purchase or use of property or services in either administrative or
distribution activities.

Wages, salaries, and other compensation paid by an employer to its employee are not subject to sales
tax, even if the services provided would otherwise be taxable. For purposes of this publication, it is
assumed that the services provided to a film producer are not being provided by an employee. The
determination of whether an individual is an employee is based upon the facts and circumstances of each
situation.

The exemptions and exclusions applicable to film production are described on the following pages. A
schedule of some of the property and services purchased by film producers is also included in this
publication. Each item listed on the schedule is followed by a notation indicating its taxable status.

Should you require additional information or clarification about the information in this publication,
please refer to the addresses or telephone numbers listed on the inside back cover.

Although accurate, the information in this publication has been simplified. If there is any discrepancy
between it and the Tax Law or regulations, the Tax Law and regulations will govern.
THIS PAGE INTENTIONALLY LEFT BLANK
 Publication 28 (5/05)

Table of contents

General information ................................................................................................................................. 7

Tangible personal property used in film production............................................................................. 7

Services to property used in film production ......................................................................................... 8

Utilities, utility services and fuel used in film production..................................................................... 9

Tangible personal property and services purchased for resale ............................................................ 9

Producing a film...................................................................................................................................... 10

Sale of a film ............................................................................................................................................ 11

Chart of expenses incurred in production ............................................................................................ 12

Footnotes.................................................................................................................................................. 25

Questions and answers ........................................................................................................................... 27

Glossary ................................................................................................................................................... 35

Alphabetical cross-reference chart........................................................................................................ 47

5
THIS PAGE INTENTIONALLY LEFT BLANK
 Publication 28 (5/05)

General information

A producer of a film As a producer of a film for sale, you are entitled to exemptions and
for sale is entitled to exclusions from sales tax on purchases of tangible personal property and
certain exemptions services to such property used or consumed directly and predominantly
and exclusions in the production of the film for sale. In addition, exemptions and
exclusions apply to fuel, utilities and utility services that are used or
consumed directly and exclusively in producing the film for sale. The
exemptions and exclusions described herein apply even if the film
produced for sale is delivered in an intangible form, such as when the
film is delivered electronically.

Film production The term film includes, but is not limited to, feature films, television
includes editing, films, commercials, and similar films and video productions. In
dubbing and mixing addition to certain pre-production activities, production of a film
includes, but is not limited to, shooting the film on location or in the
studio, and editing, dubbing, and mixing of the film.

You must register as a You must register as a New York State sales tax vendor to exercise your
sales tax vendor in right to these exemptions and exclusions from tax. Once registered, you
order to exercise your may issue all appropriate exemption certificates for your qualifying
right to exemptions purchases to your suppliers. If you are not registered as a sales tax
and exclusions vendor you should request Publication 750, A Guide to Sales Tax in
New York State, which contains information on registering as a sales tax
vendor. As indicated in Publication 750, you may register as a sales tax
vendor by filing Form DTF-17, Application for Registration as a Sales
Tax Vendor, and sending it to the address listed in the instructions for
that form. You may obtain Publication 750 and Form DTF-17 and
DTF-17 Instructions by accessing the department’s Web site or by
calling or writing the department, using the information in the Need
Help? section on the back cover of this publication.

Tangible personal property used in film production

Tangible personal Tangible personal property that you use or consume directly and
property used directly predominantly in the production of a film for sale may be purchased,
and predominantly in leased or rented exempt from sales tax. Such tangible personal property
producing a film for includes, but is not limited to, machinery or equipment, as well as parts,
sale is exempt tools and supplies, that you use directly and predominantly in the
production of a film for sale. Property is used predominantly in film
production if more than 50% of its use is directly in the production of a
film.

7
Publication 28 (5/05)

For example, a pickup truck used to transport a camera is used 70% of

the time to transport equipment to and from a shooting location and
30% of the time in the actual filming of a commercial or feature film.
The purchase or rental of this truck does not qualify for exemption
because the truck is not used predominantly in the production of a film
for sale. Transporting equipment is not considered part of the
production process.

The exemptions do The exemptions provided above for tangible personal property used or
not apply to consumed directly and predominantly in the production of a film for
administrative sale do not apply to the purchase of tangible personal property used for
activities administrative purposes. Administration includes activities such as
sales promotions, general office work, ordering and receiving materials,
making travel arrangements, preparing shooting schedules, work and
payroll records.

To exercise your right to an exemption when making exempt purchases

of tangible personal property used directly and predominantly in the
production of a film for sale, you must furnish to your suppliers a
properly completed Form ST-121, Exempt Use Certificate. Such
tangible personal property may include, but not be limited to,
machinery, equipment, parts, tools, and supplies.

Services to property used in film production

Services to property Services that you purchase regarding tangible personal property used or
used in the production consumed directly and predominantly in the production of a film for
of a film for sale are sale are exempt from sales tax. These services include:
exempt
• Producing, fabricating, processing, printing, or imprinting such
property that you furnish to the provider of these services, which
is used directly and predominantly in the production of a film for
sale. For example, when you purchase film processing services
and film editing services rendered for a film produced for sale,
the purchase of these services is exempt from sales tax.

• Installing, maintaining, servicing, or repairing such property that

is used directly and predominantly in the production of a film for
sale. For example, the installation onto a motor vehicle of a
camera used to produce a film for sale.

To be granted these exemptions, you must furnish to your suppliers a

properly completed Form ST-121, Exempt Use Certificate.

8
 Publication 28 (5/05)

Utilities, utility services and fuel used in film production

Utilities and fuel used Gas, electricity, refrigeration, and steam, and gas, electric, refrigeration,
directly and and steam service of whatever nature and fuel that you purchase for use
exclusively in the or consumption directly and exclusively in the production of a film for
production of a film sale are exempt from tax.
for sale are exempt

Examples of taxable Examples of taxable and exempt utility and fuel usage:
and exempt utility • Electricity used or consumed in a mobile trailer maintained for
and fuel usage actors is taxable.
• Electricity used or consumed to light and heat a temporary or
permanent office is taxable.
• Electricity used or consumed by set lighting equipment is
exempt.
• Motor fuel or diesel motor fuel used or consumed in a motor
vehicle that carries equipment from location to location is
taxable.
• Motor fuel or diesel motor fuel used or consumed in an
automobile while used as a prop in a commercial is exempt.

To purchase utilities and utility services exempt from tax, you must
issue a properly completed Form ST-121, Exempt Use Certificate, to
your supplier. However, to exercise the exemption for motor fuel and
diesel motor fuel used directly and exclusively in the production of a
film for sale, you must pay the sales tax when you make your purchase,
and then claim a refund of tax paid by filing Form FT-500, Application
for Refund of Sales Tax on Automotive Fuels.

Tangible personal property and services purchased for resale

Certain purchases Once registered as a New York State sales tax vendor, you may make
that you make may be certain purchases for resale. You may purchase exempt from sales tax
exempt based on the materials and services on these materials that will become a component
resale exclusion of the product sold (for example, the original camera negative), if you
furnish a properly completed Form ST-120, Resale Certificate, to the
supplier. For example, when you produce a film for sale, the sale of the
original negative constitutes the sale of the film. Therefore, the
purchase of the materials that become a component part of the original
negative, such as the negative raw stock, as well as the purchase of the
services of negative developing, may be tax exempt as purchases for
resale.

9
Publication 28 (5/05)

Producing a film

Film production can Film production can be divided into four basic categories:
be divided into four • Pre-production (obtaining story rights, assembling and hiring of
basic categories talent, director, etc.)
• Production (the actual shooting either on location or at a studio)
• Post production (mixing, editing and dubbing)
• the sale and distribution of the film

Preproduction Preproduction involves all activities engaged in before the shooting of a

involves all activities film. This includes activities such as obtaining story rights, writing the
engaged in before the script, hiring talent and directors, arranging shooting schedules, and
shooting of a film. creating a budget for the film. Sometimes the expenditures for these
functions are called “above-the-line costs.”

Production involves The actual shooting takes place either on location or at a film studio. It
the entire process of involves the entire process of recording the actions taking place within
recording actions the film. The production phase includes such preparation activities as
within the film the construction of sets, the obtaining of props, stage and location
rentals, wardrobing, etc.

Post production Post production involves the editing, dubbing, and mixing of a film. It
involves the editing, consists of the entire process by which the individual actions recorded
dubbing and mixing during production are transformed into a cohesive body. Only selected
of a film portions of the images recorded on the original negative will appear in
the final production. The selection process together with all subsequent
editing may utilize either film, tape or any other visual/audio medium.
Work prints, rushes, dailies, interpositives, color reversal internegatives,
(CRIs), rough cuts, answer prints, visual/audio masters (both analog and
digital), and computer disks, are examples of items used in the selection
process. Sound, corrected color, special effects shots opticals, computer
generated images, and credits are incorporated. It results in the creation
of the elements to be used for making dupes. Internegatives, fine grain
positives, edited visual/audio masters (both analog and digital), and
other intermediate elements, are used ultimately to produce the
materials used for exhibition in theaters or for distribution by cable or
broadcasting.

10
 Publication 28 (5/05)

Sale of a film

Sales and use taxes Unless otherwise exempt, sales and use taxes are imposed on the total
are imposed on the selling price of a film. The vendor selling the film is responsible for
total selling price of collecting sales tax based on the rate of tax in effect in the taxing
the film; a film is jurisdiction where the film or tape is delivered. There is no New York
deemed delivered sales and use tax imposed on the outright sale of a film when the film is
where the original delivered out of state. A film is deemed to be delivered where the
negative is delivered original negative is delivered.

The materials used for exhibition in theaters or for distribution by cable

or broadcast (for example, release prints, dupes, or other release copies),
may be in the form of film or tape, as well as CDROM, Digital Video
Disk (DVD) and any other medium, both analog or digital. The sale of
these materials is considered separate and apart from the sale of the
film.

Occasionally, the producer of a film does not sell the film outright but
will grant a distributor a “license to exhibit” or a “license to use.” In
this situation, the producer must collect sales tax unless the distributor
has acquired the “license to exhibit” or “license to use” for resale. In
this case, the distributor must furnish a properly completed
Form ST-120, Resale Certificate, to the producer.

It should be noted, however, sales tax is not imposed on the outright sale
of a film or the granting of a license to exhibit or use the film to a
distributor or broadcaster, when the film is delivered electronically or
digitally, whether such delivery takes place within or without
New York State.

The granting of a In some instances, a “right to reproduce” a film will be granted. The
“right to reproduce” granting of a “right to reproduce” is not a sale or license to exhibit, and
is not a sale or license the transaction is not taxable. Temporary possession or custody for the
to exhibit, therefore, purpose of making the reproduction is not a transfer of possession that
the costs associated to would convert the reproduction right into a license to use.
produce such a film
are not exempt from Generally, when a producer makes a film for the purpose of granting a
sales tax “right to reproduce,” the producer is not making a film or tape for sale.
Thus, sales tax must be paid on all purchases of tangible personal
property used in the production of the film, services to such tangible
personal property, and fuel, utilities, and utility services used in
connection with the production of the film.

However, if a producer makes a film with the intent of granting both a

“right to reproduce” to one or more parties and a “license to exhibit or

11
Publication 28 (5/05)

use” to one or more other parties either inside or outside of New York,
then the producer will be entitled to purchase qualifying tangible
personal property and services used in producing the film exempt from
sales and use tax.

Chart of expenses incurred in production

About the chart This chart assumes that the production company is producing a film for
sale and has not entered into a principal/agent relationship. Purchases
of tangible personal property and services made by a production
company in producing a film pursuant to a principal/agent relationship
are treated differently and are not addressed in this publication. Wages,
salaries, and other compensation paid by an employer to an employee
are not subject to sales and use tax. This publication assumes that
services an individual provides to a producer are not services provided
by an employee to his or her employer. The determination of whether
an individual is an employee is based upon the facts and circumstances
of each situation.

When a job title is listed in the Category column of the chart, the tax
treatment listed refers to the services usually performed by a person
doing that job. The glossary at the end of this publication includes a
description of those services.

The chart is categorized by departments representative of the film

industry. An item may appear more than once in the production process.
Thus, the tax treatment of any item shown on the chart will be
determined by its function in the production process, not necessarily by
its listing within a particular department. See the footnotes for more
information. In addition, there is an alphabetical index at the end of this
publication that cross-references each item in the chart to its reference
number on the chart.

12
 Publication 28 (5/05)

1Ref no. Stage of production Department Category Footnote Taxable Explanation

1 I. Preproduction A. Story Rights purchased Intangible
2 Office rental (no equipment) Real property
3 Office equipment x
4 Storyboards 1 Exempt property
5 Writers Excluded service
6 I. Preproduction B. Writing Typing service Excluded service
7 Temp service Excluded service
8 Story editors Excluded service
9 Preproduction research Excluded service
10 Office supplies 2 x
11 Printing and duplication x
12 Travel and living expenses x
13 I. Preproduction C. Producer Producer Excluded service
14 Associates Excluded service
15 Assistants Excluded service
16 I. Preproduction D. Director Director Excluded service
17 Assistants Excluded service
18 Dialogue coach Excluded service
19 Choreographers Excluded service
20 II. Production A. Talent Stunt persons Excluded service
21 Supporting actors Excluded service
22 Actors Excluded service
23 Extras Excluded service
24 Coaching Excluded service
25 Casting director Excluded service
26 Casting services Excluded service
27 Casting facilities Real property
28 Musicians Excluded service
29 II. Production B. Studio Stage rental Real property
30 Screening rooms 3 Real property
31 Back lots Real property

13
Publication 28 (5/05)

1Ref no. Stage of production Department Category Footnote Taxable Explanation

32 Office space Real property
33 Furnished office Real property
34 Dressing rooms Real property
35 Honeywagons x
36 Office equipment x
37 Parking rentals x
38 Trash removal x
39 Phones x
40 Payroll service company fee Excluded service
41 II. Production C. Production Unit and location manager Excluded service
42 Script supervisor Excluded service
43 Technical advisors Excluded service
44 Production coordinator Excluded service
45 Production secretary Excluded service
46 Script clerk Excluded service
47 Welfare teacher Excluded service
48 II. Production D. Camera Director photography Excluded service
49 Camera operators Excluded service
50 Asst. camera operator Excluded service
51 Camera and related Exempt property
equipment
52 Camera cars Exempt property
53 Camera aircraft Exempt Property
54 Maintenance and repair Exempt service
55 Accessories Exempt property
56 Camera lens Exempt property
57 Boom operator Excluded service
58 Barney Exempt property
59 II. Production E. Art department Art director Excluded service
60 Assistants Excluded service
61 Layouts and designs Exempt property

14
 Publication 28 (5/05)

1Ref no. Stage of production Department Category Footnote Taxable Explanation

62 Blueprints Exempt property
63 Supplies Exempt property
64 Artwork (titles, etc.) Exempt property
65 Artwork (set decoration) Exempt property
66 Artstill Exempt property
67 II. Production F. Set Outside construction Exempt service
construction
68 Outside striking Excluded service
69 Set purchase and rent Exempt property
70 Restore permanent sets Exempt service
71 Construction materials Exempt property
72 Construction equipment Exempt property
73 Kit rentals Exempt property
74 Gaffer Excluded service
75 Set designer Excluded service
76 Set materials Exempt property
77 Rigger's labor Excluded service
78 Backdrop Exempt property
79 Carpenters Excluded service
80 Best boy (person) Excluded service
81 II. Production G. Set dress Set decorator Excluded service
82 Set dressers Excluded service
83 Drapers Excluded service
84 Drapery material Exempt property
85 Drapery cleaning Exempt service
86 Set dress purchase and rent Exempt property
87 Light fixtures Exempt property
88 Greens purchase and rent Exempt property
89 Carpet purchase and rent Exempt property
90 Set cleaning Exempt service
91 Other material purchase Exempt property

15
Publication 28 (5/05)

1Ref no. Stage of production Department Category Footnote Taxable Explanation

92 Supplies Exempt property
93 II. Production H. Set operation Grips Excluded service
94 Greensperson Excluded service
95 Water (tap) Generally exempt
96 Water (bottled) x
97 Utilities 4 Exempt
property/service
98 Cleanup equipment x
99 HVAC equipment Exempt property
(production)
100 HVAC equipment x
(nonproduction)
101 Maintenance of grip Exempt service
equipment
102 Grip equipment Exempt property
103 Grip supplies Exempt property
104 Dolly tracks Exempt property
105 Nurse Excluded service
106 Cleaning and maintenance of Exempt service
production equip.
107 Dolly Exempt property
108 Cleaning and maintenance of Exempt service
sets
109 Dolly grip Excluded service
110 Gaffer Excluded service
111 Firefighters x
112 Gas (prop related) Exempt
property/refundable
Motor oil (prop related) Exempt property
113 Parts Exempt property
114 Flats Exempt property
115 Sandbags Exempt property
16
 Publication 28 (5/05)

1Ref no. Stage of production Department Category Footnote Taxable Explanation

116 Key grip Excluded service
117 Maintenance and repair Exempt service
(machinery and equip.)
118 Trash removal x
119 Grip truck or grip cart x
120 Tools Exempt property
121 Gofer Excluded service
122 II. Production I. Electrical Electricians and gaffers Excluded service
123 Electric equipment Exempt property
124 Replacement lamps Exempt property
125 Supplies and gels Exempt property
126 Maintenance of electrical Exempt service
equipment
127 Generator rentals 5 Exempt property
128 Gas Exempt
property/refundable
Motor oil Exempt property
129 II. Production J. Props Propmaster and assistants Excluded service
130 Home economist Excluded service
131 Prop purchase and rental Exempt property
132 Food props Exempt property
133 Outside props Exempt property
134 Prop man (person) Excluded service
135 II. Production K. Livestock Livestock handlers Excluded service
136 ASPCA services Excluded service
137 Livestock purchase and Exempt property
rental
138 Livestock feed Exempt property
139 Livestock shelter Real property
140 Livestock grooming Exempt service
141 II. Production L. Vehicles Prop vehicles Exempt property

17
Publication 28 (5/05)

1Ref no. Stage of production Department Category Footnote Taxable Explanation

142 Prop aircraft Exempt property
143 Equipment transport vehicles x
144 Motor homes x
145 Camper dressing rooms x
146 Cast and crew transport x
vehicles
147 Cast mini bus x
148 Chauffeured limousine Excluded service
149 Cab fares Excluded service
150 Trucks x
151 Tractor and trailers (over Generally exempt
26,000 lbs)
152 II. Production M. Wardrobe Wardrobe designer Excluded service
153 Wardrobe purchase and Exempt property
rental
154 Wardrobe person Excluded service
155 Wardrobe manufacture Exempt service
156 Wardrobe materials Exempt property
157 Clean or dye Exempt service
158 II. Production N. Makeup Makeup artists 6
159 Makeup appliances Exempt property
160 Contact lens purchase Exempt property
161 Makeup supplies Exempt property
162 Appliance materials Exempt property
163 Manicurist 6
164 Pancake Exempt property
165 II. Production O. Hair Hairdressers 6
166 Wig purchase and rental Exempt property
167 Hairdress supplies Exempt property
168 II. Production P. Location Scouting Excluded service
169 Location contacts Excluded service

18
 Publication 28 (5/05)

1Ref no. Stage of production Department Category Footnote Taxable Explanation

170 Location restoration Excluded service
171 Set Nurse and teacher Excluded service
172 License fees and rentals Real property
173 Location permits Excluded items
174 Hotel x
175 Entertainment x
176 Meals x
177 Travel fares Excluded service
178 Aircraft charters Excluded service
179 Telephone and telegraph x
180 Film shipping 7 Excluded service
181 Security services x
182 Baggage and equipment Excluded service
shipment
183 Outside clerical Excluded service
184 Parking x
185 Nonproduction gas and oil x
186 Road permits Excluded items
187 Sanitary facility and rental x
188 Nonproduction walkie x
talkies
189 Nonproduction cellular x
phones
190 Weather forecasts Excluded service
191 II. Production Q. Transport Repairs (nonproduction) x
192 Drivers Excluded service
193 Nonproduction gas and oil x
194 II. Production R. Special effects Design and draft Exempt property
195 Construction and rigging Excluded service
labor

19
Publication 28 (5/05)

1Ref no. Stage of production Department Category Footnote Taxable Explanation

196 Equipment purchase and Exempt property
rentals
197 Material purchases Exempt property
198 II. Production S. Photo effects Process prep and strike Excluded service
199 Process operating Excluded service
200 Blue screen labor Excluded service
201 Matte shots Exempt property
202 Matte shot direct and labor Excluded service
203 Trick printing and labor Excluded service
204 Trick printing and mats Exempt property
205 Animation labor and Exempt property
materials
206 Miniatures operating Excluded service
207 Miniatures (models) Exempt property
208 Process plate purchase Exempt property
209 Computer graphics Exempt property
210 Process and materials rental Exempt property
211 Miniature purchase and Exempt property
rental
212 II. Production T. Film Negative raw stock Resale exclusion
production
213 Negative developing Resale exclusion
214 Daylight developing Resale exclusion
215 Film leader Resale exclusion
216 Stock shot purchase and Exempt property
rental
217 Stock shot labor Excluded service
218 Stock shot and film Exempt property
processing
219 Optical sound tracks Exempt property
220 Mag tape Exempt property

20
 Publication 28 (5/05)

1Ref no. Stage of production Department Category Footnote Taxable Explanation

221 II. Production U. Tape Technical supervisor Excluded service
production
222 Technical director Excluded service
223 Video operator Excluded service
224 Video recordist Excluded service
225 Utility cable man (person) Excluded service
226 Maintenance Excluded service
227 Playback equipment Exempt property
228 Tape stock Resale exclusion
229 Equipment rentals Exempt property
230 Teleprompter Exempt property
231 Teleprompt operator Excluded service
232 II. Production V. Sound Mixing Excluded service
production
233 Recorder and mike operator Excluded service
234 Cableman Excluded service
235 Mag tape original Exempt property
236 Transfer dailies Exempt property
237 Equipment purchase and Exempt property
rental
238 Equipment repair and Exempt service
maintenance
239 Radio microphones Exempt property
240 Sound man (mixer) Excluded service
241 III. Post Production A. Film post Answer prints Exempt property
242 Protection masters Exempt property
243 Printing elements Exempt property
244 Dupe negatives Exempt property
245 Composite prints Exempt property
246 Protection dupes and copies Exempt property
247 Interpositives Exempt property

21
Publication 28 (5/05)

1Ref no. Stage of production Department Category Footnote Taxable Explanation

248 Negative splicing Resale exclusion
249 Release prints Resale exclusion
250 Positive Exempt property
251 Editing Exempt property
252 Rough cut Exempt property
253 Work print Exempt property
254 Code edge numbering Resale exclusion
255 Dupes and copies Exempt property
256 Composite masters Exempt property
257 Internegatives Exempt property
258 Opticals Exempt property
259 Reel cans and cases 8 Generally exempt
260 Negative developing Resale exclusion
261 Dubbing Exempt property
262 Film clips Exempt property
263 Original negative Resale exclusion
264 Fine cut Exempt property
265 Dailies (rushes) Exempt property
266 III. Post Production B. Video post Film-to-tape transfers Exempt property
267 Tape-to-tape transfers Exempt property
268 Off line editing Exempt property
269 On line editing Exempt property
270 Video effects Exempt property
271 Layback and laydown Exempt property
272 Prelay Exempt property
273 Sweetening Exempt property
274 Master dupe and copies Exempt property
275 Protection dupe and copies Exempt property
276 Broadcast dub Resale exclusion
277 Other dubs Exempt property
278 Equipment rental Exempt property

22
 Publication 28 (5/05)

1Ref no. Stage of production Department Category Footnote Taxable Explanation

279 III. Post Production C. Titles Title designer Excluded service
280 Optical development Exempt property
281 Computer graphics Exempt property
282 Titles Exempt property
283 Optical effects Exempt property
284 Inserts Exempt property
285 Trademarks and logos Exempt property
286 III. Post Production D. Editing Editors Exempt property
287 Projectionist Excluded service
288 Negative cutting Resale exclusion
289 Sound editing Exempt property
290 Continuity Excluded service
291 Equipment rental Exempt property
292 Facility rental Real property
293 Edit supplies Exempt property
294 III. Post Production E. Music Music royalties Intangible
295 Song writers Excluded service
296 Arrangers Excluded service
297 Copyists Excluded service
298 Composer and supervision Excluded service
299 Musicians Excluded service
300 Synchronization coach Excluded service
301 Singers and voice double Excluded service
302 Music editing Exempt property
303 Equipment rental Exempt property
304 Stage rental Real property
305 Tapes Exempt property
306 Supplies Exempt property
307 Stock music Exempt property
308 III. Post Production F. Sound post Dubbing stage Real property
309 Looping Exempt property

23
Publication 28 (5/05)

1Ref no. Stage of production Department Category Footnote Taxable Explanation

310 ADR and loop recording Exempt property
311 Prescore recording Exempt property
312 Scoring stage Real property
313 Foley and Sfx record Exempt property
314 ADR and loop stage Real property
315 Mag and film transfer Exempt property
316 Equipment rental Exempt property
317 Sound supplies Exempt property
318 ADR and loop editing Exempt property
319 IV. Distribution and A. Publicity Publicist Excluded service
marketing
320 Photographs 9 Production
equipment
321 Film 9 Production
equipment
322 Trailers 10 x
323 Transparency 9 Production
equipment
324 Photographs (for advertising) 9 Production
equipment
325 Press kits 11
326 Still photography 9 Production
equipment

24
 Publication 28 (5/05)

FOOTNOTES

1 Storyboards, created and used in the production of a film for sale, qualify as exempt equipment.
Storyboards for proposed commercials created by an advertising agency as part of the bid
process to win a client do not qualify as production equipment and are subject to tax.

2 Materials and supplies used in administration or for clerical functions are not considered part of
the production process and are taxable when purchased or used.

3 Where the lessee of a screening room has the right to direct the technicians that are provided, or
supplies a technician for the operation of the screening room equipment, possession of the
equipment is deemed to have transferred from the lessor to the lessee, and the rental of the
equipment is subject to sales tax as the rental of tangible personal property unless otherwise
exempt. Separately stated charges for the services of the operator and the rental of the room are
not taxable.

4 Utilities used directly and exclusively in producing a film for sale are exempt from sales tax. For
example, electricity used to light the set when the actors are performing is exempt from sales tax.
However, electricity used to light the actors’ trailers, office lights, and so forth, is subject to both
state and local sales taxes.

5 Generator rental is exempt, provided it is used predominantly to generate electricity for the
production of a film for sale (for example, lights for shooting a scene). The rental is taxable if
used predominantly to supply the electricity for other purposes (for example, lights for the
performers’ trailers, dressing rooms, offices).

6 Charges for providing beauty, barbering, hair restoring, manicuring, pedicuring, electrolysis,
massage services, and similar services are subject to New York City tax, but not to state and
other local taxes.

7 Charges (whether or not separately stated) billed by the seller for the delivery of taxable property
must be included in the computation of the receipt subject to tax. Delivery charges for property
or services used directly and predominantly in production of a film for sale are exempt.

8 Packaging materials are exempt from sales tax, provided they are transferred to the customer in
conjunction with the sale of the film. They also qualify as supply items exempt from sales tax if
they are used directly and predominantly in production of a film for sale.

9 Though not used in the production of a film, these items qualify as exempt production property if
used directly and predominantly in the production of printed media for sale, (for example, if used
to produce advertisements to be placed in newspapers).

10 Trailers used in New York State to advertise a feature film are subject to tax. As is the case with
dupes of commercials, where the original camera negative or master tape is delivered out-of-

25
Publication 28 (5/05)

state, the tax is imposed on the cost of the raw film stock or tape and the laboratory processing
thereof.

11 An exemption is provided for the purchase and use of press kits consisting exclusively of printed
promotional materials where the purchaser mails or ships, or has the materials mailed or shipped,
to its customers or prospective customers, without charge.

26
 Publication 28 (5/05)

Questions and answers

(1) (Q) Is the development by an outside laboratory of an original camera negative of a film being
produced for outright sale subject to sales tax?

(A) No. When a film is being produced for outright sale, the original camera negative is considered to
have been purchased for resale. Therefore, the purchaser may issue a resale certificate to the
laboratory and purchase the service exempt from sales tax. If the film is not produced for sale,
then such charges are taxable.

(2) (Q) What is the rate of sales tax that a laboratory must charge for developing the original camera
negative when the film is not being produced for sale?

(A) The sales tax is a destination tax. The point of delivery or point at which possession is transferred to
the purchaser controls both the tax incident and the tax rate. For example, if the processed film
is delivered to a destination in New York City, the laboratory must collect sales tax at the
combined state and local tax rate imposed in New York City.

(3) (Q) Is the purchase or rental of editing equipment (for example, Avid, computers, editing table,
editing console, editing bench, racks, or other editing machines) by a film production company
subject to sales tax?

(A) No. The purchase or rental of editing equipment by a film production company for use directly and
predominantly in producing a film for sale is exempt from sales tax.

(4)(Q) A lighting supply company rents lighting equipment to a producer of a film, separately charging
the producer for the equipment and bulbs. Are these purchases subject to sales tax?

(A) No. Lighting equipment used directly and predominantly in the production of a film for sale is
exempt from sales tax. Since the bulbs are also consumed directly and predominantly in the
production of a film for sale, they are also exempt from sales tax.

(5)(Q) A producer of a television film purchased 30,000 feet of raw film for use in producing a film for
sale. After the film is processed and edited, the final length of the film is 20,000 feet. May the
producer purchase the entire 30,000 feet of raw film exempt from sales tax?

(A) Yes. Although the 30,000 feet of raw film was edited down to 20,000 feet when the film was
finalized, the entire 30,000 feet of raw film is considered to be tangible personal property used in
the production of a film for sale and is therefore exempt from sales tax.

(6)(Q) A production company pays a location fee to a hotel. The production company will use the
exterior of the hotel, various public rooms, and one or more guest rooms exclusively as shooting
locations in the production of a film for sale. Are the charges made by the hotel for the use of
the facilities subject to sales tax?

27
Publication 28 (5/05)

(A) No. Since the guest rooms are used solely for the shooting of a film and not used as sleeping
facilities no sales tax is due. A charge for the use of any furniture is a charge for the rental of
props, which would also be exempt from sales tax, since the props would constitute tangible
personal property for use or consumption directly and predominantly in the production of a film
for sale. The charge for using the exterior of the hotel and the various public rooms is not rent
for occupancy of a room or rooms in a hotel. The charge, therefore, is not subject to sales tax
imposed on the rent for occupancy of a room or rooms in a hotel.

(7)(Q) A production company pays a fee for the use of a screening room that includes the use of the
projection equipment, along with the services of an equipment operator. Are these charges
subject to sales tax?

(A) When a producer has the right to either direct the activities of the technician or supply its own
operator, possession of the equipment is deemed to have been transferred, and the rental fee
charged for the equipment is subject to sales tax unless otherwise exempt. However, the charge
for the operator’s services and fee for rental of the room itself are not taxable, provided they are
separately shown on the invoice or bill. If taxable and nontaxable amounts are not separately
stated, then the entire amount charged is taxable.

(8)(Q) A production company pays for the rental of a sound studio that includes the use of sound
equipment, along with a permanent sound stage. Is the charge by the sound studio subject to
sales tax?

(A) The rental of real property such as a permanent sound stage is not subject to sales tax. The rental of
equipment such as cameras, lighting equipment, booms, microphones, sound equipment, sound
microphones, and sound recorders also qualify for exemption if such equipment is used directly
and predominantly in the production of a film for sale. If none of these charges are subject to
sales tax, an itemized statement of these charges would not be necessary to benefit for the
exemption.

(9)(Q) Is the producer of a feature film, commercial, or television show required to pay sales tax on the
purchase of meals and hotel rooms provided to actors?

(A) Yes. The purchase of meals and the rent paid for hotel rooms are expenses incurred by the
producer, which do not become a component part of the film being sold. Therefore, these
purchases are subject to sales tax. Expenses, including the rent paid for hotel rooms, charges for
meals, and so forth, incurred by a producer in producing a film for sale, regardless of their
taxable status and regardless of whether they are separately billed to the customer, may not be
deducted from the receipt subject to sales tax if the film is delivered in New York State.
Similarly, no credit may be taken for sales tax paid in determining the amount of tax to be
collected from the purchaser of the film.

(10)(Q) A film producer purchases lumber and kitchen cabinets to make a set that will be used in
producing a film for sale. Is the producer required to pay sales tax on the purchase of the lumber
and cabinets?

28
 Publication 28 (5/05)

(A) No. Since the lumber and kitchen cabinets will be used directly and predominantly in the
production of a film for sale, the producer may purchase the materials exempt from sales tax.

(11)(Q) A producer of a film paid sales tax on the rental of cameras, lights, booms, and so forth, which
was used in producing a film in New York State. The film was sold to a customer in Florida. Is
the producer entitled to a refund of the sales tax paid?

(A) Yes. The producer was making a film for sale. Therefore, tangible personal property that was used
directly and predominantly in production is exempt from sales tax. The producer may apply for
a refund of the sales tax paid by filing Form AU-11, Application for Credit or Refund of State
and Local Sales or Use Tax. The application must be filed within three years from the date the
tax was due and payable. Where the film was delivered after its production has no bearing on
the producer’s eligibility for a refund or exemption from sales tax.

(12)(Q) Is the purchase of storyboards and designs by a film producer for use directly and predominantly
in the production of an animated film for sale exempt from sales tax?

(A) Yes. Since the storyboards and designs are used directly and predominantly in the production of a
film for sale, their purchase is exempt from sales tax.

(13)(Q) A California feature film producer is not registered in New York State for sales tax purposes or
otherwise engaged in business in New York State. The producer intends to make a film in
New York. The film is being produced for sale. Are there any taxes due on props purchased in
California and used in New York State?

(A) Any purchase made outside of New York State before starting to do business in New York State is
not subject to sales and use tax when brought into New York State. Thus, any property
purchased in California before starting to do business in New York State is not subject to
New York State and local sales tax when brought into the state. However, after production
begins, any property purchased outside of New York State for use in the state is subject to sales
tax unless the purchase and use is otherwise exempt. The purchase and use of props used
directly and predominantly in producing a film for sale are exempt from sales tax.

(14)(Q) A production company, anticipating that it will create a number of commercials for sale to
different advertisers, purchases many of its supplies in bulk, such as lumber that will be used for
the building of sets, and light bulbs that will be used to illuminate those sets. The supplies are
taken from stock as required and the cost for such supplies is charged to the appropriate
commercial. Must the producer pay sales tax at the time that these purchases are made?

(A) No. Lumber used in the creation of a set, and light bulbs used to illuminate the set, are considered
tangible personal property used directly and predominantly in the production of a film for sale.
Accordingly, the producer may purchase these items exempt from tax, provided that such
producer issues to the suppliers a properly completed Form ST-121, Exempt Use Certificate. If
those materials are used for another purpose (such as using the bulbs in their production
company’s administrative offices), the producer would be required to include such items in their

29
Publication 28 (5/05)

purchases subject to sales and use tax, reported on their sales tax return covering the period in
which the bulbs were put to a taxable use.

(15)(Q) An advertising agency contracts with a production company for the creation of a television
commercial for $50,000. The production company will contract with an editing house, located in
New York State for the postproduction work. The production company is required to deliver the
original elements (which principally consist of the original negative and sound track) to the
editing house. Upon completion of the commercial, the original elements together with the
production elements will be shipped to a storage facility located outside New York State.
Alternatively, the production elements may be destroyed. The production company is also
required to deliver the duplication elements, which have a cost of $125 (representing the cost of
the raw film stock and the laboratory development thereof) to the advertising agency in
New York State. Is the delivery of the original elements to the editing house taxable?

(A) No. Since the editor is the subcontractor of the production company, there has not yet been any
delivery to the purchaser of the commercial.

(15.1)(Q) Must the editing house charge the production company sales tax for the work that it has
performed?

(A) No. The editing, dubbing, and mixing of a film for sale is exempt from sales tax. Further, it does
not matter whether the production elements used to produce the film are subsequently erased or
destroyed for the exemption to apply.

(15.2)(Q) Must the production company collect sales tax from the advertising agency on its total charge
of $50,125?

(A) No. Since the original negative of the commercial was delivered to a storage facility out of state, no
sales tax is due. However, it is required to charge sales tax on the price of the duplication
elements delivered in New York State, which in this instance would be on $125.

(15.3)(Q) Although the editing house is the subcontractor of the production company, the production
company and the advertising agency have agreed to have the charges of the editing house, which
are the responsibility of the production company, paid directly by the advertising agency to the
editing house. What are the tax consequences of the direct payment by the advertising agency?

(A) None. The tax consequences of the production company’s delivery of the original elements to the
editing house in New York State and the final delivery of the commercial to the advertising
agency, are not affected by the agreement to have the payments, which are the responsibility of
the production company, paid directly by the advertising agency to the editing house.

(16)(Q) An advertiser contracts with an advertising agency for the creation of a television commercial
for $50,000. The advertising agency hires a production company to create the film digitally and
transfer it electronically to an agreed upon editing house, located in New York State, for the
postproduction work. Upon completion, the commercial will be delivered electronically or
digitally to the advertiser. The advertising agency is also required to have a backup disk, which

30
 Publication 28 (5/05)

will be billed at its cost of $125, delivered to the advertiser in New York State. Is the electronic
delivery of the edited film to the advertiser taxable?

(A) No. The electronic delivery of a film is not taxable.

(16.1)(Q) Must the advertising agency collect sales tax from the advertiser on the charge for the backup
disk?

(A) Yes. The advertising agency must collect sales tax on the price of the backup disk delivered in
New York State, which in this instance would be on $125.

(17)(Q) A postproduction facility is hired to do a revision of a commercial. The preexisting materials

from which the revision will be made, previously stored out of state, are returned to the out of
state storage facility when the revision is completed. Is sales and use tax due on these
preexisting materials?

(A) No. The revision of a television commercial results in the creation of a film for sale. The
preexisting materials are property used to produce this film, and therefore, are exempt from sales
and use tax.
(18)(Q) A company is producing a training film for its own use. The original filming was done by the
company’s own employees. The original negatives were then sent to an outside editing facility
located in New York State. The editing facility returned the original negatives with a master
tape to the company in New York State. The editing company charged a total of $3,000,
including: $2,000 for labor and $1,000 for the tape provided. Can the editing company exclude
the $2,000 in determining the amount of sales tax due?

(A) No. The editing company is considered to be the seller of the film. It must collect sales tax on its
total charge of $3,000, regardless of how it is billed.

(19)(Q) An in-state cable network’s in-house production company hires a New York State post
production company to edit a program it will broadcast to the general public. The
postproduction facility will return the original tape it received from the network, as well as a new
master tape it has created, to the cable network’s location in New York State. Should the
postproduction company collect sales tax on its charge to the network?

(A) No. The Tax Law provides an exemption (“the broadcaster’s exemption”) from sales tax for the
purchase of machinery, equipment, and other items of tangible personal property (including
parts, tools, and supplies) that are used or consumed by a broadcaster directly and predominantly
in the production (including postproduction) of live or recorded programs that are used or
consumed by the broadcaster predominantly for broadcast over the air, or for transmission
through a cable television system or a direct broadcast satellite system. Thus, since the new
master tape is tangible personal property used by a broadcaster (the in-state cable network)
directly and predominantly in the production of a recorded program for broadcasting, no sales
tax would be due. See TSB-M-00(6)S for more information on this exemption.

31
Publication 28 (5/05)

(20)(Q) Is the producer of a film, who will grant “reproduction rights” to the film, entitled to purchase
machinery, equipment, parts, tools, and supplies used in the production of this film exempt from
sales tax?

(A) No. The Tax Law provides an exemption from the imposition of sales taxes on the purchase of
tangible personal property used or consumed directly and predominantly in the production of a
film for sale. The granting of the right to reproduce a film is not considered to be a sale of the
film. Accordingly, sales tax must be paid on the purchase of all tangible personal property,
including the raw stock (film or tape), used or consumed to produce the film.

(21)(Q) Is the producer of a film, who will grant a “license to exhibit” or a “license to use” the film,
entitled to purchase the tangible personal property used or consumed directly and predominantly
in the production of the film exempt from sales tax?

(A) Yes. A “license to exhibit” or “license to use” is considered to be the sale of the film. Accordingly,
a producer of such a film is entitled to purchase tangible personal property used or consumed
directly and predominantly in the production of the film exempt from sales tax.

(22)(Q) A production company, that has produced a television commercial for an advertising agency
delivers the commercial to the agency in New York State. The advertising agency sells the
commercial to its client and delivers the commercial to the client in New York State. The
production company’s bill to the advertising agency shows a complete itemization of all costs.
This includes separate charges for crew, talent fees, director’s fees, rental of camera and lighting
equipment, the purchase of film, and the processing of negatives. It also includes the charges of
an outside editor to the production company for such items as film elements, master tapes, video
tapes, and cassettes. Is the sale of the commercial from the production company to the
advertising agency subject to sales tax? And if so, what amount is subject to tax? What about
the sale of the commercial by the advertising agency to its New York State client?

(A) Since the advertising agency purchases the commercial from the production company for the
purpose of resale, the agency may purchase the commercial exempt from sales tax. To purchase
the commercial exempt from sales tax, it must furnish a properly completed Resale Certificate to
support its request for exemption. If the agency fails to provide a certificate, the production
company must collect sales tax based on the selling price of the commercial, inclusive of all
costs regardless of how billed. Tax must be collected at the rate in effect in the jurisdiction
where the commercial is delivered. Also, the sale of the commercial from the advertising agency
to its client in New York State is subject to sales tax, unless otherwise exempt.

(23)(Q) Is the sale of an educational film delivered in New York State to an exempt organization (for
example, religious, charitable, educational) subject to sales tax?

(A) No. Sales made to the United States of America and to any of its agencies and instrumentalities, and
to New York State governments and to any of their instrumentalities, agencies, or political
subdivisions, or to other qualifying exempt organizations, are not subject to sales tax. The
governmental entities must furnish the vendor with a governmental purchase order to support
their request for exemption from sales tax. Other qualifying exempt organizations must furnish

32
 Publication 28 (5/05)

the vendor with a properly completed Form ST-119.1, Exempt Organization Certification, to
support their request for exemption from sales tax.

(24)(Q) A producer/distributor of a film enters into an agreement with an advertising agency for the
placement of an advertisement in a newspaper, listing all the theaters where the film will be
shown. The producer/distributor pays the advertising agency for the advertisement and bills the
theaters for a share of the advertising costs, in addition to its charge for the film rental. Is sales
tax due on the charge for advertising?

(A) No. There is no sales tax due on advertising charges, provided that these charges are separately
stated on the bill or receipt given to the customer. The separate charge to the exhibitor for the
rental of the film is subject to sales tax.

(25)(Q) A movie distributor, registered as a New York State sales tax vendor, purchases a “license to
exhibit”, which will be delivered electronically to the distributor in New York State. Is the
purchase of the license to exhibit subject to sales tax?

(A) No. The purchase of a film delivered electronically is not subject to sales tax.

(26)(Q) An independent producer agrees to produce a training film for sale to a company in Albany,
New York, which will use the film for in-house training of personnel. The producer charges the
client $10,000 for the film and a $300 shipping charge. Should sales tax be collected on the total
bill, including the shipping charge?

(A) Yes. Since the film is being delivered in New York State and is not purchased for resale, it is
subject to sales tax. Any charges billed by the seller for shipping and delivery services, whether
separately stated in any contract or bill, are considered part of the selling price and are subject to
sales tax. Therefore, the receipt subject to sales tax in this instance is $10,300.

(27)(Q) Is the seller of a feature film, commercial, or television program relieved from the responsibility
of collecting sales tax when the seller accepts a properly completed resale certificate?

(A) Yes. The Tax Law provides that vendors must collect sales tax from their customers unless, within
ninety days after delivery of the property, they accept in good faith a properly completed
exemption certificate or other required documentation.

(28)(Q) A television network hires a production company to produce a short segment of film for
incorporation into a future broadcast of a live program. The master tape is delivered to the
network in New York State from where it will be transmitted. What are the tax consequences of
this transaction?

(A) Since the production company is producing a film for sale, the production company is entitled to
purchase property used in production and qualifying services exempt from sales tax. The
television network may purchase the film from the production company exempt from sales tax,
since it will use the film in the production of a live program for broadcasting, based on the
“broadcasters exemption.” For more information on this exemption see TSB-M-00(6)S.

33
Publication 28 (5/05)

(29)(Q) A film distribution company hires a New York State production company to film several
episodes of a television series. The distribution company will grant a “license to exhibit” these
episodes to a network for national broadcast. The production company will deliver the broadcast
dupes, as well as the original negatives, and all the production and postproduction elements, one
episode at a time, to the distribution company in New York State. Is sales tax due on the sale by
the production company to the distribution company of each episode of the television series?

(A) No. The sale of the episodes to the distribution company is the sale of a film for resale. In such
case, the distribution company must furnish the production company with a properly completed
resale certificate. The production company must keep the certificate on file to substantiate the
exempt sale. The distribution company is required to collect tax on its sales to customers located
in New York State unless the transaction is otherwise exempt.

(30)(Q) A television network purchases a “license to exhibit” a television series that will be produced in
New York. The contract between the network and the distributor of the series provides that the
network will take delivery of each show in the series, as represented by a master video tape,
outside of New York. The charge for each show in the series is $100,000. The contract also
provides that the distributor is to deliver “broadcast dupes” of each show to the network in
New York for transmission. The charge for each broadcast dupe is $125. What are the tax
consequences of this transaction?

(A) Since the contract between the distributor and the television network requires that the master video
be delivered outside the State, the amount received by the distributor from the network for the
“license to exhibit” is not subject to tax. Further, since the “broadcast dupes” are being used in
New York by the network for transmitting the series, no sales tax is due on the charge for the
“broadcast dupes” based on the “broadcaster’s exemption.” For more information on this
exemption see TSB-M-00(6)S.

34
 Publication 28 (5/05)

Glossary

The following is a listing of terminology commonly associated

with the production of films

Above-the-Line Costs Expenditures agreed upon before the shooting of a film. Such
expenditures generally include the cost of the story, and screenplay,
salaries of the producer, actors, director, cast, etc.

ADR/Loop Recording The term “ADR” means automatic dialogue replacement. ADR/loop
recording is a looping session in which some of the original dialogue is
repeated over and over with the corresponding scenes in a film until a
better version of the actor’s speech is accomplished.

Analog Continuous electronic signals; data presented or collected in continuous

form.

Animatics An animation or video technique used to chart the way an actual scene
will look prior to the actual filming of a scene in a film. This process is
especially helpful for prejudging special effects where the final product
cannot be seen until after much work and expense.

Animation Drawings that are photographed on a frame-by-frame basis which, when

projected onto a screen, create the illusion of movement. The most
common form of animation is used in the production of a cartoon.

Answer Print The first print received from the laboratory which is an edited, dubbed
(Composite Print) and scored film.

Apple Box See “Pancake.”

Art Still A picture painted or prepared by a member of the art department. Art
stills are commonly used as a slide for rear projection on a set or as a
prop. Art still is also referred to as a still photograph of a performer.

Artwork A term which includes all areas of graphic arts used in connection with
the production of a film (e.g., titles, set decoration, etc.).

Backdrop A painted or photographed scene used as a background. Backdrops are

generally used at the rear of a set to create an illusion that the film is
being made in a setting other than the studio.

Barney A cover that fits over a camera and that is used to silence the operating
noise of the camera from the sound microphones. It is also used to
protect the camera from the elements.

35
Publication 28 (5/05)

Baud Rate The transmitting rate of digital signals.

Below-the-Line Costs Expenditures that relate to the actual production of a film. Such
expenses generally include costs such as props, makeup, film
processing, camera, sound recording, set construction, shooting, editing,
travel, meals, etc.

Best Boy (Person) Top assistant to the gaffer.

Boom An adjustable extension device on which a camera or microphone is

mounted to allow silent movement of the camera or microphone around
the set or over the performers' heads during the filming of a production.

Breakaway A prop that is constructed in such a manner that it will shatter or

collapse easily upon impact (e.g., a disintegrating bottle, a collapsible
chair or window, etc.).

Cable An insulated wire which connects the electrical source to the various
equipment, such as lights, camera, etc.

Camera Car A specially equipped vehicle (usually a car or truck) used to carry
cameras and operators for the filming of a moving vehicle or person.

Camera Maintenance The servicing and repairing of the camera to keep it in a condition of
fitness, efficiency and readiness; or restoring it to that condition.

Camper / Dressing A vehicle equipped to provide additional makeup, wardrobe and

Room Vehicles dressing room space as well as additional lavatories. May also be used
as a shelter on cold days.

Casting The process of selecting the actors in the production of a film. Charges
by casting directors for time consumed in auditioning talent as well as
time spent researching and placing cast calls are included in the term
“casting.”

Cleanup Equipment Equipment and supplies necessary for cleaning the stage and the sets
(e.g., vacuum cleaners, rags, solvents).

Code Edge A system in which consecutive and corresponding numbers are printed
Numbering on the edge of each roll of film.

Color Correction The changing of color values during the shooting of a film through the
use of filters in a camera. Also, the correction or alteration of colors in
a film or tape during the post production editing stage.

36
 Publication 28 (5/05)

Composite Master The completed fine grain positive print from which copies can be made.

Composite Print Sometimes referred to as a married or wedded print. A print with both
picture and sound combined on the same film. A print made to create
duplicate negatives for use in making release prints.

Compression The process of reducing a digital file to speed processing, transmission

time and to reduce storage requirements.

Computer Graphics Scenes for a film that are created by computer through the use of
controlled images or patterns.

Continuity An editing technique which insures that the scenes from shot to shot
follow a continuous harmonious flow so that the viewer of the film is
unaware of any cutting of the film.

Copyist The individual who extracts parts of a musical score for use by
individual musicians and conductors.

Crane (Cherry A moveable vehicle with a long projected arm or boom on which a
Picker) camera is mounted and is capable of carrying the camera operator and
the director. The crane is generally used to elevate a camera where
elevated shots are required during the filming of a movie or commercial.

Dailies (Rushes) The first prints made from a day's shooting. They are generally
processed by a laboratory and rushed to the producer, cinematographer
or editor.

Demo A demonstration tape used by actors, musicians and others to display

their talents to prospective employers.

Digitize The process of transforming analog video and/or audio signals into
digital information represented by a stream of 1's and 0's.

Digital Transfer The digital transfer of program material, from one location to another, is
a form of electronic transfer where the original program material is
converted to a stream of 1's and 0's (data) that is a representation of the
original program material. This data can take the form of a continuous
data stream that is being transferred in real time or can take the form of
a computer file that can be transferred at faster or slower than real time.

Dolly A mobile platform with wheels that holds the camera and the camera
operator and, when necessary, the assistant camera operator.

Dolly Grip (Pusher) A camera crew member who pushes or operates the dolly during a
shoot.

37
Publication 28 (5/05)

Dub The inclusion of dialogue or sound into a film after the film has been
shot. Sometimes the term is used synonymously with the terms mixing
and looping. Dub can also mean to copy or to make a copy.

Dubbing (Looping) A process for adding sound or dialogue to a film.

Dupe A duplicate of any film or tape.

Dupe Negative A duplicate of the original film or tape, used to make a duplicate
negative from a positive; sometimes referred to as a dub.

Edit Decision List The list of time codes, in footage and frames, and including instructions
(EDL) for fades, dissolves and other special effects, which corresponds to all
the segments that the editor of the film has decided to use in the final
cut.

Editing The cutting, splicing, and arranging of scenes into a sequence for the
creation of a final viewing print.

Electrician See “Gaffer.”

Electronic Transfer The electronic transfer of program material, from one location to
another, consists of sending and electrical or optical representation of
the program, both video and/or audio, by means of copper wires, fiber
optic cable, or wireless (radio-frequency).

Equipment Vehicles Vehicles used to transport equipment from shoot to shoot.

Film Clip A small section of a feature film usually used for advertising purposes.

Film Leader (1) A non-image film attached to the beginning or the end of a film to
protect the film from damage. (2) A piece of film used for editing,
threading, or identification.

Film Optical See “Optical.”

Film Stock Raw stock (unprocessed film).

Film-to-tape Transfer The method of transferring the images recorded live or on film to
picture images on videotape.

Fine Cut A refined version of the work print close to the final stage of a film's
completion.

38
 Publication 28 (5/05)

Firefighter The person hired to extinguish a fire resulting from a stunt performed in
the making of a film, or hired to stand by the stunt personnel and actors
to protect them from injury in case of a fire.

Flats Panels of scenery.

Foley Recording The recording of sound effects in a studio as a film is being shown on a
screen which is then cut into a film. For example, the recreation of the
sound of hoof beats made by a horse on a city street.

FPS Frames per second. Used to describe how many frames can the motor
drive or winder handle automatically on winding per second
consequently. Also applies to areas like video, animations and movie
cameras.

FTP File Transfer Protocol. Language used for file transfer from computer
to computer via the Internet.

Gaffer The chief electrician on a film production set.

Gels A transparent filter (which comes in sheets) used to change the color of
a light source.

Gofer (Gopher) An employee who handles noncreative and nontechnical tasks. A

production assistant.

Greenery Artificial or real shrubbery that is used on a set or a location during the
shooting of a film.

Greensperson The person responsible for placing and maintaining the artificial or real
shrubbery used on a set or location when shooting a film.

Grip A person responsible for various jobs on the set, such as laying dolly
tracks, moving props, building scaffolds and other miscellaneous tasks.
Sometimes referred to as stage hands.

Grip Truck A small non-motorized truck used by grips to carry equipment or props
on a set.

Hairdresser, Hair The individual who styles, cuts and combs the performers' hair. Also
Stylist maintains hairpieces and wigs used by the performers.

Home Economist An expert in the preparation of food and the creation of food props for
photographic purposes. The person responsible for creating and
arranging the food props for the shooting of a scene.

39
Publication 28 (5/05)

Honeywagon A portable toilet trailer for use by cast and crew members on location
shoots.

Inserts A part of the film which may be shot at any time and is generally
inserted during the editing phase of the film.

Internegative A negative made from a master positive or interpositive for use in

printing dupes.

Interpositive A color positive made from the original negative. It is used in making
internegatives.

Jingle A tune or lyric accompanying a sales message in an advertising film.

Key Grip Head grip in charge of stage hands. Duties include the supervising of
loading, unloading and placement of equipment as well as setting up
stands to support lights. The key grip may also scout locations to
determine if any special riggings are required.

Kit Rental Fees paid to makeup, hair and other crew members for the use of tools
and supplies which they use on locations where the film is being shot.

Laboratory The place where film is processed, developed and printed. Some
laboratories perform sound work, produce various masters,
internegatives, workprints and completed release prints, as well as
develop the dailies.

License to Exhibit, or The granting of a right or license to exhibit a film to the public.
License to Use

Linear Editing A term sometimes used to mean editing basically sequentially from
beginning to end.

Livestock Grooming The grooming and cleaning of animals for use as props in the
production of a film or tape for sale.

Location Fees The charge for the use of a site for the shooting of a film.

Location Manager The person who sometimes acts as a scout for the purpose of locating a
site for the shooting of particular scenes in a film. After approval by the
director, the manager contracts for its use and arranges the details of
occupancy, such as obtaining permits, protective services, parking
arrangements, etc.

Looping The process of dubbing dialogue into a film.

40
 Publication 28 (5/05)

Magnetic Tape A high quality tape on which sound can be recorded.

Master Dupe Negative A negative made from the fine grain master print and used to make
(Fine Grain Dupe release prints.
Negative)

Master Fine Grain The main film or tape from which dupe negatives are made. The dupe
(Master Positive) negatives are used for striking release prints.

Master Tape The main tape from which dupes are made.

Matching See “Negative Cutting.”

Matte A special mask or covering placed over the camera lens which allows
for the exposure in certain areas of the film. Used to create special
effects.

Mike Operator The individual member of the crew whose responsibility is to properly
locate the microphone on the set.

Mixing The combining of sounds from various individual sound tracks of

dialogue, music and sound effects into a single composite master sound
track.

Moviola Sound and film editing machine.

Negative Exposed film in a camera in which the image is reversed from the
original subject.

Negative Cutting The editing of the original (matching) film so that it matches the final
edited workprint of the film. This technique allows final prints and
dupes to be made from the original negative.

Non-Linear Editing The ability to locate, edit, insert, delete and move digital video and
(Random-access audio media segments out of sequence.
editing)

Off-Line Editing Generally, the first stage of tape editing.

On-Call An actor or crew member who may not be used for a particular shoot
but must be available. Occasionally these people are paid a fee to
remain available.

Optical Special effects added to a motion picture after the original shooting of
the picture.

41
Publication 28 (5/05)

Optical Negative Final printed negative (picture).

Original Negative The original negative is the medium (film, tape, etc.) first used in the
camera when photographing live action, special effects, animation,
computer generated images, etc.

Outtakes Scenes shot but not used in the final film.

Outside Construction The construction and installation of sets or props.

Pancake Used as makeup. Can also refer to a rectangular platform used to raise
performers, props, etc. It is sometimes referred to as an apple box.

Per Diem A daily allowance to cover expenses incurred by a member of a

company while shooting on location. Such expenses may include the
cost of meals and hotel rooms.

Perks Awards given over and above the salary paid to a person to accept or
keep a job. Such awards may be in the form of free tickets, parties,
limousines, etc.

Photography Director The person responsible for overseeing the lighting and camera operation
during the production of a film.

Picture Vehicle See “Prop.”

Positive A print made from the original camera negative in which the image
corresponds with the original subject.

Prescore Recording The recording of a sound track for use in a film which has not actually
been shot.

Press Kit A package of materials that contains photos and information about the
film which is sent by the distributors to exhibitors, theaters and the press
to promote the film.

Preview See “Trailer.”

Process Plate A background plate that contains an image which is used for rear
projection before the foreground action is photographed.

Production Manager The person in charge of coordinating and supervising business affairs
involved in the production of a film. The production manager's
responsibilities include, but are not limited to, supervising all financial,
administrative and technical details of the production of a film.

42
 Publication 28 (5/05)

Prop Moveable property which is used in the production of a film (e.g.,

handguns, motor vehicles, lamps, books, paintings and clothing). Props
also include cars, taxis, carriages, trucks, etc., when photographed as
part of a scene.

Prop Master Assistant The person in the crew whose responsibility is to obtain, maintain and
place props on a set throughout the shooting of a film.

Protection Copy Copy or duplicate of the original film or tape.

Protection Master The master print of the original negative for use in making future
negatives so that the original negative is protected.

Raw Stock Unexposed motion picture film.

Recordist The person responsible for recording sound on the set during the
shooting of a film.

Release Print A finished film that is ready for distribution.

Restored Sets Refurbished sets that are in use or in temporary storage.

Riggers Members of the crew responsible for setting in place or building the
scaffolds to support sets, lights, equipment and workers.

Rough Cut The early edited version of the film that provides a general storyline and
concept of the film.

Rushes See “Dailies.”

Sandbag A burlap or plastic bag filled with sand and used to anchor or hold
equipment and scenery in place.

Scenery Natural or fabricated background used when shooting a film.

Scenics A person or persons hired to paint sets, backdrops and apply wall paper
as needed.

Score Written and recorded music for the sound track of a film.

Screenplay (Script) The storyline, dialogue, scenes and directions written for a motion
picture film.

Script Supervisor The individual responsible for keeping records to ensure that all details
(Script Clerk) appearing in one scene remain consistent through all similar shots and
takes.

43
Publication 28 (5/05)

Set Cleaning The costs associated with cleaning a set.

Set Dressing The props such as chairs, decorations, rugs, draperies, etc., that appear
in a scene being filmed.

Shipping / Delivery The costs to ship films to and from locations and to and from the
Films laboratories.

Sound Man (Sound The person responsible for combining all the sound tracks into the final
Mixer) composite track. The sound mixer is generally the head person in the
sound department.

Special Effects Any special visual effects that are extraordinary and cannot be obtained
with the camera in the normal shooting of a film. Such effects include
adding smoke, fire, air and water in all their various forms, the use of
models or miniatures, explosions, etc. Some special effects are created
during the shooting of the film or added in the post production process.

Special Purpose Generator truck, location vehicle, or an "all-in-one" vehicle that is used
Vehicle to transport location equipment and is specially modified to include
generators, storage space, etc.

Stage Part of a studio or an outdoor area where sets are erected and the filming
of the production takes place.

Stage hands See “Grip.”

Still Photographer A person who takes still photographs during the production of a film.
The photographs are usually used to publicize the film or the actors.

Stock Music Prerecorded “library” music for licensed use.

Stock Shot (footage) Prefilmed footage (rented or purchased) of actions, events or scenery
that may be inserted in a film. For example, footage of World War II
events, a storm, the ocean, an historical event, the sunset, etc.

Storyboard (l) A series of drawings or photographs arranged in sequence showing

the key scenes in a film. A visual depiction of the entire film. Used in
animation works and in directing the camera movements.

(2) When used by advertising agencies, its purpose is to secure the

client's approval or to distribute to production companies for bids.

Strike Crew A crew hired to "strike the set." Strike the set is a term commonly used
for the tearing down of the set and storing of the props at the end of a

44
 Publication 28 (5/05)

shoot. The crew generally includes grips, electricians or carpenters who

dismantle the set. The set generally remains in place until the dailies are
approved.

Sweetening The process of adding or improving sounds to an existing soundtrack

(e.g., adding laughter).

Synching Dailies The act or process of matching sound recording (i.e., magnetic tape
track) to the day's shooting for synchronized projection and playback.

Technical Advisors Individuals with expertise in a specialized area who are hired as
consultants to provide advice on a film. For example, a police detective
furnishing advice on investigative procedures for solving a crime.

Teleprompter A cuing or prompting device on which the performer’s dialogue is

displayed.

Timing The process of evaluating the density and color balance of each shot in
order to achieve constancy in the film.

Trailer A short excerpt or clip of a feature film or tape, generally shown in the
media to advertise a feature motion picture prior to its showing.
Sometimes it is referred to as a "preview." A condensed version of a
trailer may be attached to the beginning of a feature film or tape and
used as a preview of coming attractions.

Transfer The act of duplicating from one medium to another. For example,
sound recorded on 1/4" tape and then transferred to 16mm or 35mm
sprocket magnetic tape.

Transparency A still image printed on a transparent backing, such as a film or glass.

Often used as a background for a scene in certain shots.

Traveling Matte A photographic process (using special film, camera and lighting)
whereby two scenes shot at different times may be combined to make
them appear as a single scene.

Wardrobe All items of clothing and accessories worn by the performers in a film,
play or television production.

Wardrobe / Costume The person who designs the costumes and clothing worn by the
Designer characters in the film.

Wardrobe Dyeing The cost of dyeing the wardrobe.

Wardrobe The people responsible for obtaining clothing, costumes and accessories

45
Publication 28 (5/05)

Women/Men before the actual shooting of the film begins. They are also responsible
for fitting the various supporting performers and maintaining the
costumes before, during and after the day's shoot.

Welfare Teacher An individual in charge of making sure that the rules governing the
working conditions of minors are adhered to.

Workprint A print made from the original negative and used by the editor in the
various editing stages of the film. The workprint is eventually used to
make a rough cut and then a fine cut.

46
 Publication 28 (5/05)

Alphabetical cross-reference chart

Item Ref. No. Item Ref. No.

Accessories 55 Camera and related equipment 51
Actors 22 Camper dressing rooms 145
ADR and loop editing 318 Carpenters 79
ADR and loop recording 310 Carpet purchase and rent 89
ADR and loop stage 314 Cast mini bus 147
Aircraft charters 178 Cast and crew transport 146
Animation labor and materials 205 Casting director 25
Answer prints 241 Casting facilities 27
Appliance materials 162 Casting services 26
Arrangers 296 Chauffeured limousine 148
Art director 59 Choreographers 19
Artstill 66 Clean and dye 157
Artwork (set decoration) 65 Cleaning and maintenance of 106
Artwork (titles, etc.) 64 production equip.
ASPCA services 136 Cleaning and maintenance of sets 108
Assistants 15 Cleanup equipment 98
Assistants 60 Coaching 24
Assistants 17 Code edge numbering 254
Producer’s assistants 15 Composer and supervision 298
Director’s assistants 17 Composite masters 256
Art director’s assistants 60 Computer graphics 209
Associates 14 Cab fares 149
Producer’s associates 14 Computer graphics (photo effects 209
Asst camera operator 50 Department)
Back lots 31 Computer graphics (titles 281
Boom operator 57 department)
Broadcast dub 276 Construction equipment 72
Baggage and equipment shipment 182 Construction materials 71
Blueprints 62 Construction and rigging labor 195
Backdrop 78 Contact lens purchase 160
Barney 58 Continuity 290
Best boy (person) 80 Copyists 297
Blue screen labor 200 Dailies (rushes) 265
Composite prints 245 Daylight developing 214
Computer graphics 281 Design and draft 194
Cableman 234 Dialogue coach 18
Camera lens 56 Director 16
Camera aircraft 53 Director photography 48
Camera cars 52 Dolly 107
Camera operators 49, 50 Dolly grip 109

47
Publication 28 (5/05)

Item Ref. No. Item Ref. No.

Dolly tracks 104 Film-to-tape transfers 266
Drapers 83 Fine cut 264
Drapery cleaning 85 Fire fighters 111
Drapery material 84 Flats 114
Dressing rooms 34 Foley & sfx record 313
Drivers 192 Food props 132
Dubbing 261 Furnished office 33
Dubbing stage 308 Gaffer 74, 110
Dupes and copies 255 Gas and oil 128
Dupe negatives 244 Gas and oil (prop related) 112
Edit supplies 293 Generator rentals 127
Editing 251 Gofer 121
Editors 286 Greens purchase and rent 88
Electric equipment 123 Greensperson 94
Electricians and gaffers 122 Grip equipment 102
Entertainment 175 Grip supplies 103
Equipment purchase and rental 237 Grip truck and grip cart 119
Equipment purchase and rental 196 Grips 93
Equipment rental 303 Hairdress supplies 167
Equipment rental 316 Hairdressers 165
Equipment rental 291 Home economist 130
Equipment rental 278 Honeywagons 35
Equipment rental 229 Hotel 174
Equip. purchase and rental (sound 237 HVAC equipment (nonproduction 100
production department) equipment)
Equip. purchase and rentals (special 196 HVAC equipment (production 99
effects department) equipment)
Equip. Rental (video post production 278 Inserts 284
department) Internegatives 257
Equipment rental (editing 291 Interpositives 247
department) Key grip 116
Equipment rental (music department) 303 Kit rentals 73
Equipment rental (sound post 316 Layback and laydown 271
production department) Layouts, designs 61
Equipment rentals (tape production 229 License fees and rentals 172
department) Light fixtures 87
Equipment repair and maintenance 238 Livestock feed 138
Equipment transport 143 Livestock grooming 140
Extras 23 Livestock handlers 135
Facility rental 292 Livestock purchase and rental 137
Film 321 Livestock shelter 139
Film clips 262 Location contacts 169
Film leader 215 Location permits 173
Film shipping 180 Location restoration 170

48
 Publication 28 (5/05)

Item Ref. No. Item Ref. No.

Looping 309 Office Supplies 10
Mag tape 220 On line editing 269
Mag tape original 235 Optical development 280
Mag and film transfer 315 Optical effects 283
Maintenance (tape production 226 Optical sound tracks 219
department) Opticals 258
Maintenance of electrical equipment 126 Original negative 263
Maintenance of grip equipment 101 Other dubs 277
Maintenance and repair (camera 54 Other material purchase (set dress 91
department) department)
Maintenance and repair of machinery 117 Outside clerical 183
and equipment (set operation Outside construction 67
department) Outside props 133
Makeup appliances 159 Outside striking 68
Makeup artists 158 Pancake 164
Makeup supplies 161 Parking (location department) 184
Manicurist 163 Parking rentals (studio department) 37
Master dupe and copies 274 Parts 113
Material purchases (special effects 197 Payroll service company fee 40
department) Phones 39
Matte shot direct and labor 202 Photographs 320
Matte shots 201 Photographs (for advertising) 324
Meals (location department) 176 Playback equipment 227
Miniature purchase and rental 211 Prelay 272
Miniatures operating 206 Pre-production research 9
Miniatures (models) 207 Prescore recording 311
Mixing 232 Press kits 325
Motor homes 144 Printing elements 243
Music editing 302 Printing and duplication 11
Music royalties 294 Process operating 199
Musicians (talent department) 28 Process plate and purchase 208
Musicians (music department) 299 Process prep and strike 198
Negative cutting 288 Process and materials rental 210
Negative developing 213, 260 Producer 13
Negative raw stock 212 Production coordinator 44
Negative splicing 248 Production secretary 45
Nonproduction cellular phones 189 Projectionist 287
Nonproduction gas and oil 185, 193 Prop aircraft 142
Nonproduction walkie talkies 188 Prop man (person) 134
Nurse 105 Prop purchase and rental 131
Off line editing 268 Prop vehicles 141
Office equipment 3, 36 Propmaster and assistants 129
Office rental (no equipment) 2 Protection dupe and copies 275
Office space 32 Protection dupes and copies 246

49
Publication 28 (5/05)

Item Ref. No. Item Ref. No.

Protection masters 242 Storyboards 4
Publicist 319 Stunt persons 20
Positive 250 Supplies (art department) 63
Radio microphones 239 Supplies (set dress department) 92
Recorder and mike operator 233 Supplies (music department) 306
Reel cans and cases 259 Supplies and gels (electrical 125
Release prints 249 department)
Repairs (non production) 191 Supporting actors 21
Replacement lamps 124 Sweetening 273
Restore permanent sets 70 Synchronization coach 300
Rigger’s labor 77 Tape stock 228
Rights purchased 1 Tape and tape transfers 267
Road permits 186 Tapes 305
Rough cut 252 Technical advisors 43
Sandbags 115 Technical director 222
Sanitary facility and rental 187 Technical supervisor 221
Scoring stage 312 Telephone and telegraph 179
Scouting 168 Teleprompt operator 231
Screening rooms 30 Teleprompter 230
Script clerk 46 Temp Service 7
Script supervisor 42 Title designer 279
Security services 181 Titles 282
Set cleaning 90 Tools 120
Set decorator 81 Tractor and trailers (over 26,000 lbs.) 151
Set designer 75 Trademarks and logos 285
Set dress purchase and rent 86 Trailers 322
Set dressers 82 Transfer dailies 236
Set materials 76 Transparency 323
Set nurse and teacher 171 Trash removal (studio department) 38
Set purchase and rent 69 Trash removal (set operation 118
Singers and voice double 301 department)
Song writers 295 Travel fares 177
Sound editing 289 Travel and living expenses 12
Sound man (mixer) 240 Trick printing and labor 203
Sound supplies 317 Trick printing and mats 204
Stage rental (studio department) 29 Trucks 150
Stage rental (music department) 304 Unit and location manager 41
Still photography 326 Utility cable man (person) 225
Stock music 307 Utilities 97
Stock shot labor 217 Video effects 270
Stock shot purchase and rental 216 Video operator 223
Stock shot and film processing 218 Video recordist 224
Typing service 6 Wardrobe designer 152
Story editors 8 Wardrobe manufacture 155

50
 Publication 28 (5/05)

Item Ref. No.

Wardrobe person 154
Wardrobe purchase and rental 153
Water (tap) 95
Water (bottled) 96
Weather forecasts 190
Welfare teacher 47
Wig purchase and rental 166
Work print 253
Writers 5

51
THIS PAGE INTENTIONALLY LEFT BLANK
 New York State Tax Department

Online Services
Create an Online Services account
and log in to:
• make payments
• file certain returns and other tax forms
• view your account and filing information
• change your address
• receive email notifications
• respond to bills and notices

Access is available 24 hours a day, 7 days

a week (except for scheduled maintenance).

www.tax.ny.gov
THIS PAGE INTENTIONALLY LEFT BLANK
Publication 28
(5/05)

Need help?
Telephone assistance
Visit our Web site at www.tax.ny.gov
• get information and manage your taxes online Sales Tax Information Center: (518) 485-2889
• check for new online services and features
To order forms and publications: (518) 457-5431

Text Telephone (TTY) Hotline (for persons with Persons with disabilities: In compliance with the
hearing and speech disabilities using a TTY): If you Americans with Disabilities Act, we will ensure that our
have access to a TTY, contact us at (518) 485-5082. lobbies, offices, meeting rooms, and other facilities
If you do not own a TTY, check with independent are accessible to persons with disabilities. If you have
living centers or community action programs to find questions about special accommodations for persons
out where machines are available for public use. with disabilities, call the information center.

Need help with your production?

NYS Governor's Office for Motion Picture and Television Development
633 Third Avenue
New York, NY 10017
(212) 803-2330
www.nylovesfilm.com