Okla. Stat. tit. 68, § 68-3632

As used in the Filmed in Oklahoma Act of 2021:

1. "Above-the-line personnel" means producers, principal cast,

screenwriters, and directors who work on production of films or

television series. The qualifying salary of above-the-line

personnel may be included as crew, as defined in paragraph 3 of this

section, if the salaries are paid to loan-out corporations and

limited liability companies registered to do business in this state

or the salaries are paid to Oklahoma-based above-the-line personnel.

The qualifying salary of above-the-line personnel shall not comprise

more than twenty-five percent (25%) of total expenditures as defined

in paragraph 5 of this section. For purposes of this paragraph,

"Oklahoma-based" means a company or individual with an Oklahoma

income tax requirement;

2. "Apprentice" means a person who works for a skilled or

qualified person in order to learn a trade or profession for an

agreed-upon period of time. An apprentice may work in any of the

trades recognized by the Oklahoma Department of Commerce as

necessary for a film production. An apprentice shall be required to

complete safety training appropriate for the duties to be performed

in connection with a qualified project and also to complete a course

related to and with the objective of preventing workplace

misbehavior, such as bullying and sexual harassment;

3. "Crew" means any person who works on preproduction,

principal photography and post-production, with the exception of

above-the-line personnel;

4. "Eligible television series" means a project if either

seventy-five percent (75%) of the series season is filmed within the

state or, for an episodic television pilot;

5. "Expenditure" or "production cost" includes but is not

limited to:

a. wages or salaries of persons who are residents of this

state or who are enrolled as full-time students at a

college or university located in the state offering an

undergraduate degree program or an Oklahoma Career

Tech Certification Program or who are on active

military duty and stationed in Oklahoma or involved in

a restorative workforce program and who have earned

income from working on a film in this state including

payments to personal services corporations with

respect to the services of qualified performing

artists, pursuant to the provisions of the Internal

Revenue Code, 26 U.S.C., Section 62(a)(2),

b. the cost of construction and operations, wardrobe,

accessories and related services,

c. the cost of photography, sound synchronization,

lighting and related services,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1404

d. the cost of editing and related services,

e. rental of facilities and equipment,

f. other direct costs of producing a film, and

g. the wages and salaries of persons who are defined and

registered as an Oklahoma Expatriate by the Oklahoma

Film and Music Office;

6. "Film" means a professional single media, multimedia program

or feature, which is not child sexual abuse material as defined in

subsection A of Section 1024.1 of Title 21 of the Oklahoma Statutes

or obscene material as defined in paragraph 1 of subsection B of

Section 1024.1 of Title 21 of the Oklahoma Statutes including, but

not limited to, animation, commercials, documentaries, feature

films, game shows, pilots, reality television, scripted television,

talk shows, national advertising messages that are broadcast on a

national affiliate or cable network, fixed on film or digital video,

which can be viewed or reproduced and which is exhibited in

theaters, licensed for exhibition by individual television stations,

groups of stations, networks, cable television stations or other

means or licensed for home viewing markets. The term shall also

include filming for interactive and video gaming including, but not

limited to, green screen, motion capture and similar production

techniques;

7. "Live audience episodic television" means episodic
heaters, licensed for exhibition by individual television stations,

groups of stations, networks, cable television stations or other

means or licensed for home viewing markets. The term shall also

include filming for interactive and video gaming including, but not

limited to, green screen, motion capture and similar production

techniques;

7. "Live audience episodic television" means episodic

television filmed in front of a live audience intended for broadcast

on network television, cable and streaming platforms. The audience

should consist of a minimum of fifty (50) people;

8. “Loan-out corporation” or “loan-out company” means a

corporation or limited liability company actively registered with

the Oklahoma Secretary of State to do business in this state as a

foreign or domestic entity used by above-the-line personnel and crew

to report payments received from the production as Oklahoma earnings

for the personnel or crew member;

9. "Multi-film deal" means a project in which a production

company films at least seventy-five percent (75%) of main crew

principal photography for three (3) or more films in this state

within three (3) years or where the third film starts main crew

principal photography within the three-year period;

10. "Nonresident crew member" means a person who is not an

Oklahoma resident, hired for a qualifying production project

occurring within the state and who is subject to the payment of

Oklahoma employment taxes;

11. "Production company" means a person, producer or company

who produces film for exhibition in theaters, on television or

elsewhere;

12. "Qualified production expenditure amount" means an

expenditure defined pursuant to paragraph 5 of this section; and

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13. "Qualified soundstage facility" means a state-certified

industry standard soundstage facility having not less than seven

thousand five hundred (7,500) square feet of combined soundstage

space and with a total state rental cost to the production company

equal to at least three percent (3%) of the qualifying Oklahoma

expenditures with respect to a production.