<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".04" citation="COMAR 24.05.25.04" title_num="24" subtitle_num="05" chapter_num="25" heading="Certification Procedures.">
  <paragraph num="A.">
    <text>To apply for a certificate of eligibility to receive the film production activity tax exemption, a film producer or film production company shall submit to the Maryland Film Office, on an application form approved by the Department:</text>
    <paragraph num="(1)">
      <text>Name of producer;</text>
    </paragraph>
    <paragraph num="(2)">
      <text>Production company;</text>
    </paragraph>
    <paragraph num="(3)">
      <text>Title of the project;</text>
    </paragraph>
    <paragraph num="(4)">
      <text>Type of project (feature film, television series, commercial, etc.);</text>
    </paragraph>
    <paragraph num="(5)">
      <text>Start date of preproduction and end date of production;</text>
    </paragraph>
    <paragraph num="(6)">
      <text>Federal tax identification number;</text>
    </paragraph>
    <paragraph num="(7)">
      <text>Home and local business address, telephone and fax numbers;</text>
    </paragraph>
    <paragraph num="(8)">
      <text>Planned distribution of the project;</text>
    </paragraph>
    <paragraph num="(9)">
      <text>Signature of an authorized agent;</text>
    </paragraph>
    <paragraph num="(10)">
      <text>Production expenses projected to be incurred in the State;</text>
    </paragraph>
    <paragraph num="(11)">
      <text>Production expenses projected to be subject to the Maryland sales and use tax in the absence of the exemption;</text>
    </paragraph>
    <paragraph num="(12)">
      <text>Production expenses projected to be eligible for the sales and use tax exemption for film production activities; and</text>
    </paragraph>
    <paragraph num="(13)">
      <text>Any other information requested by the Department.</text>
    </paragraph>
  </paragraph>
  <paragraph num="B.">
    <text>If a film producer or film production company is considered eligible to receive the film production activity tax exemption, the Maryland Film Office shall issue a numbered tax exemption Certificate of Eligibility and a Comptroller Buyer Certification to the film producer or film production company, and shall forward a copy of the Certificate of Eligibility to the Comptroller. The Buyer Certification shall include a list of examples of tangible personal property and taxable services that are eligible and ineligible for the tax exemption.</text>
  </paragraph>
  <paragraph num="C.">
    <text>The film producer or film production company, or authorized personnel, shall present a copy of the Buyer Certification to each vendor at the time of the purchase or lease of tax-exempt tangible personal property or services.</text>
  </paragraph>
  <paragraph num="D.">
    <text>The Comptroller may conduct periodic audits of the records of the film producer or film production company to assure proper compliance.</text>
  </paragraph>
</regulation>