# COMAR Title 24 — Department of Commerce

## Subtitle 05 — Economic Development

### Chapter 25 — Film Production Tax Exemption

#### Regulation .05 Tax Exemption.

*COMAR 24.05.25.05*

A. Sales and use tax does not apply to a sale of certain tangible personal property or services to a film producer or film production company certified by the Department if the tangible personal property or services are used directly in connection with a film production activity.

B. The types of tangible personal property and services used directly in connection with a film production activity which are subject to the sales and use tax exemption when sold to a film producer or film production company certified by the Department are specified by the Comptroller at COMAR 03.06.01.35B—E.