The Kansas Film and Digital Media Production Development Act is designed to enhance the film, video, and digital media production industry in Kansas by providing income tax credits and sales tax exemptions for eligible projects. The act defines key terms such as "eligible production," "production company," and "qualified expenditures," and establishes criteria for project eligibility. The Secretary of Commerce will oversee the program, evaluating applications based on their economic impact and compliance with the act. Production companies must apply before starting their projects, demonstrating financing, insurance, and a detailed project description, including anticipated expenditures and employment of Kansas residents. The act also emphasizes promoting Kansas through qualified promotions within productions.

In addition to the film and digital media provisions, the bill amends existing tax laws related to sales tax exemptions for various entities, including nonprofit organizations and educational institutions. It clarifies that certain sales are exempt from taxation when used exclusively for their respective purposes, while also outlining procedures for contractors to obtain exemption certificates. The bill expands the list of exempt sales to include items such as farm machinery and equipment, and it establishes guidelines for maintaining compliance with tax regulations. Overall, the legislation aims to streamline tax exemptions, support local businesses, and foster growth in the film and digital media sectors while ensuring accountability and adherence to tax laws.

Statutes affected:
As introduced: 79-3606