For purpose of 830 CMR 62B.2.3, the following terms shall have the following meanings, unless the context requires otherwise:
Commissioner, the Commissioner of the Massachusetts Department of Revenue or the Commissioner's duly authorized representative.
Credit, the motion picture production company credit.
Independent Contractor, an individual treated as an independent contractor for federal and Massachusetts tax purposes and contracted with and retained by the production company, such as artists, crew, actors, directors and producers, for the performance of services used directly in a production. It does not include entities retained by the production company to provide tangible property or outside contractor service, such as catering, construction, trailers, equipment and transportation.
Loan-Out, a personal service corporation or other entity contracted with and retained by the production company to provide individual personnel, such as artists, crew, actors, directors and producers, for the performance of services used directly in a production, but not including entities retained by the production company to provide tangible property or outside contractor service, such as catering, construction, trailers, equipment and transportation.
Motion Picture Production Company Credit, the motion picture aggregate payroll or production expense credit allowed under M.G.L. c. 62, § 6(l) or M.G.L. c. 63, § 38X.
Performer Withholding Waiver, a waiver from performer withholding requirements authorized under 830 CMR 62B.2.1, Withholding of Taxes on Wages and Other Payments, issued by the Commissioner's performer withholding unit.
Production, a motion picture as defined in M.G.L. c. 62, § 6(l) and M.G.L. c. 63, § 38X.
Production Company, a motion picture production company as defined in M.G.L. c. 62, § 6(l) and M.G.L. c. 63, § 38X.