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. 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.