Form Rpd-41229 - New Mexico Application For Film Production Tax Credit Page 6
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6STATE OF NEW MEXICO - TAXATION AND REVENUE DEPARTMENT
RPD-41229
Application for Film Production Tax Credit Instructions
Rev. 11/04/2013
Continued
Page 5 of 5
delivery medium used.
"Vendor" means a person selling goods or services that has a
physical presence in New Mexico and is subject to New Mexico
"New Mexico resident" means an individual who is domiciled
gross receipts tax and income tax or corporate income tax. A
in this state during any part of the tax year or an individual
vendor excludes services provided by non-residents hired or
who is physically present in this state for 185 days or more
subcontracted if the tasks and responsibilities are associated
during the tax year; but any individual, other than someone
with (1) the standard industry job position of director, writer,
who was physically present in the state for 185 days or more
producer, associate producer, co-producer, executive pro-
during the tax year and who, on or before the last day of the
ducer, production supervisor, director of photography, motion
tax year, changed the individual's place of abode to a place
picture driver whose sole responsibility is driving, production
outside New Mexico with the bona fide intention of continuing
or personal assistant, designer, still photographer, or carpenter
actually to abide permanently outside New Mexico is not a
and utility technician at an entry level; and (2) non-standard
resident for the purposes of the Film Production Tax Credit
industry job positions and personal support services.
Act for periods after that change of abode.
Wages, fringe benefits or fees for talent, management
"Personal services business" means a business organiza-
and labor are eligible for the film production tax credit only
tion that receives payments for the services of a performing
when paid to individuals who are New Mexico residents
artist.
during the time that they work on the project. Form RPD-
41271, Declaration of Residency, must be completed by the
"Qualified production facility" means a building or complex
New Mexico resident and retained in the records of the film
of buildings and their improvements and associated back-lot
production company.
facilities in which films are or are intended to be regularly
produced and that contain at least one sound stage with
contiguous, clear-span floor space of at least seven thousand
square feet and a ceiling height of no less than twenty-one feet.
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