R357-5-102. Definitions

The definitions in this rule are in addition to or serve to clarify the definitions found in Section 63N-8-102. (1) "Above-The-Line" (ATL) means creative talent that are attached to a production as the director, producers, stunt performers, screenwriters, storyboard artists or casting directors. (2) "Cast" means performers appearing in a particular film with featured or speaking roles. (3) "Community Film Incentive Program" means a production where a motion picture company has a minimum budget of $100,000 and a maximum budget of under $500,000. (4) "Crew" means those involved in the production of a film who are not defined as cast, above-the-line or extras. (5) "Deferred Payment" means, tax credits in amounts over $2,000,000 paid in installments over a specified number of years but not to exceed three years. (6) "Extras" means an extra or background actor is a performer in a production, who appears in a non-speaking or non-singing capacity, usually in the background. (7) "Independent Utah CPA" means a Certified Public Accountant holding an active license in the state that is independent of the production and production activities. (8) "Made-For-Television" means feature length motion pictures specifically made-for-television or streaming platforms. (9) "Motion Pictures" means a production that is originally intended for commercial distribution and does not include: (a) news; (b) commercials; (c) live broadcasts; (d) digital media products; (e) live sporting events; (f) live coverage of theatrical or entertainment events; or (g) programs that solicit funds. (10) "Principal photography," "Producing" or "Production" means the filming of major and significant portions of a film that involves the lead actors and actresses. (11) "Rural county" means a county of the third, fourth, fifth, or sixth class. (12) "Significant Percentage of cast and crew from Utah" means: (a) For productions that have total budgets of less than $500,000: that at least 85% of the cast and crew are Utah residents excluding extras, above-the-line and three principal cast members; (b) For productions that have more than $500,000 left in state: that at least 75% of the cast and crew are Utah residents excluding extras, above-the-line and five principal cast members. (13) "State-approved production" means a production that is: (a) approved by the Office and ratified by the Utah Board of Tourism Development; and (b) any of the principal production is produced in the state. (14) "Total budget for the project" means the total budget for dollars left in state of pre-production, production, and post-production. (15) "Television series" means a group of episodes of a production released on television or streaming platforms. (16) "Treatment" means: A written description of the production. (17) "UFC" means: the Utah Film Commission, a sub-entity of the Utah Governor's Office of Economic Opportunity. (18) "Utah Resident" means a person who has lived in Utah for at least 183 days even if temporarily outside of Utah for an extended length of time, maintains a permanent home in Utah, and is subject to Utah personal income tax.