Tour 4.70   Certification of expenses relating to establishing a film production company.

Subchapter IV — Submittal of Claims

Tour 4.90   Claims.

Ch. Tour 4 Note Note: Chapter Comm 133 was renumbered chapter Tour 4 under s. 13.92 (4) (b) 1., Stats., Register December 2011 No. 672.

subch. I of ch. Tour 4 Subchapter I — Purpose, Scope and Authority

Tour 4.10 Tour 4.10 Purpose, scope and authority.

Tour 4.10(1) (1) The purpose and scope of this chapter is to establish the procedures for obtaining any of the following from the department, for use in claiming corresponding tax credits:

Tour 4.10(1)(a) (a) Accreditation of a production.

Tour 4.10(1)(b) (b) A determination of the amount of expenditures that are directly used to produce an accredited production.

Tour 4.10(1)(c) (c) Certification of expenses that are related to establishing or operating a film production company in Wisconsin.

Tour 4.10(2) (2) This chapter is promulgated under the authority of s. 41.155 (4), Stats.

Tour 4.10 History History: CR 07-063: cr. Register December 2007 No. 624, eff. 1-1-08; CR 10-116: am. (1) (c) Register May 2011 No. 665, eff. 6-1-11; correction in (2) made under s. 13.92 (4) (b) 7., Stats., Register December 2011 No. 672.

subch. II of ch. Tour 4 Subchapter II — Accreditation of Production.

Tour 4.20 Tour 4.20 Definitions. In this subchapter:

Tour 4.20(1) (1) The definitions in s. 71.07 (5f) (a) 1. to 3., Stats., shall apply.

Tour 4.20 Note Note: Section 71.07 (5f) (a) 1. to 3., Stats., reads as follows:

Tour 4.20 Note “1. “Accredited production” means a film, video, broadcast advertisement, or television production, as approved by the department of commerce or the department of tourism, for which the aggregate salary and wages included in the cost of the production for the period ending 12 months after the month in which the principal filming or taping of the production begins exceeds $50,000. “Accredited production” also means an electronic game, as approved by the department of commerce or the department of tourism, for which the aggregate salary and wages included in the cost of the production for the period ending 36 months after the month in which the principal programming, filming, or taping of the production begins exceeds $100,000. “Accredited production” does not include any of the following, regardless of the production costs:

Tour 4.20 Note a. News, current events, or public programming or a program that includes weather or market reports.

Tour 4.20 Note b. A talk show.

Tour 4.20 Note c. A production with respect to a questionnaire or contest.

Tour 4.20 Note d. A sports event or sports activity.

Tour 4.20 Note e. A gala presentation or awards show.

Tour 4.20 Note f. A finished production that solicits funds.

Tour 4.20 Note g. A production for which the production company is required under 18 USC 2257 to maintain records with respect to a performer portrayed in a single media or multimedia program.

Tour 4.20 Note h. A production produced primarily for industrial, corporate, or institutional purposes.

Tour 4.20 Note 2. “Claimant” means a person who files a claim under this subsection.

Tour 4.20 Note 3. “Production expenditures” means any expenditures that are incurred in this state and directly used to produce an accredited production, including expenditures for set construction and operation, wardrobes, make-up, clothing accessories, photography, sound recording, sound synchronization, sound mixing, lighting, editing, film processing, film transferring, special effects, visual effects, renting or leasing facilities or equipment, renting or leasing motor vehicles, food, lodging, and any other similar expenditure as determined by the department of commerce or the department of tourism. “Production expenditures” do not include salary, wages, or labor-related contract payments.”

Tour 4.20 Note Note: 18 USC 2257, as referenced above in s. 71.07 (5f) (a) 1. g., relates to sexual exploitation and other abuse of children.