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1997 SESSION
Be it enacted by the General Assembly of Virginia:
1. That § 58.1-609.6 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-609.6. Media-related exemptions.
The tax imposed by this chapter or pursuant to the authority granted in §§ 58.1-605 and 58.1-606 shall not apply to the following:
1. Leasing, renting or licensing of copyright audio or video tapes, and films for public exhibition at motion picture theaters or by licensed radio and television stations.
2. Broadcasting equipment and parts and accessories thereto and towers used or to be used by commercial radio and television companies, cable television systems, common carriers or video programmers using a video dialtone platform, or concerns which are under the regulation and supervision of the Federal Communications Commission and amplification, transmission and distribution equipment used or to be used by cable television systems or video dialtone systems.
3. Any publication issued daily, or regularly at average intervals not exceeding three months, and advertising supplements and any other printed matter ultimately distributed with or as part of such publications; however, newsstand sales of the same are taxable. As used in this subdivision, the term "newsstand sales" shall not include sales of back copies of publications by the publisher or his agent.
4. Catalogs, letters, brochures, reports, and similar printed materials, except
administrative supplies, the envelopes, containers and labels used for
packaging and mailing same, and paper furnished to a printer for fabrication
into such printed materials, when stored for twelve months or less in the
Commonwealth and distributed for use without the Commonwealth. As used in this
subdivision, "administrative supplies" includes, but is not limited to,
letterhead, envelopes, and other stationery; and invoices, billing forms,
payroll forms, price lists, time cards, computer cards, and similar supplies.
Notwithstanding the provisions of subdivision 5 of this section or the
definition of "advertising" contained in § 58.1-602, (i) any advertising
business located outside the Commonwealth which purchases printing from a
printer within the Commonwealth shall not be deemed the user or consumer of the
printed materials when such purchases would have been exempt under this
subdivision, and (ii) from July 1, 1995, through June 30, 1997
2002, any advertising business which purchases printing from a
printer within the Commonwealth shall not be deemed the user or consumer of the
printed materials when such purchases would have been exempt under subdivision
3 or this subdivision, provided that the advertising agency shall certify to
the Tax Commissioner, upon request, that such printed material was distributed
outside the Commonwealth and such certification shall be retained as a part of
the transaction record and shall be subject to further review by the Tax
Commissioner.
5. Advertising as defined in § 58.1-602.
6. From July 1, 1995, through June 30, 1997 2002,
a. (i) The lease, rental, license, sale, other transfer, or use of any audio or video tape, film or other audiovisual work where the transferee or user acquires or has acquired the work for the purpose of licensing, distributing, broadcasting, commercially exhibiting or reproducing the work or using or incorporating the work into another such work; (ii) the provision of production services or fabrication in connection with the production of any portion of such audiovisual work, including, but not limited to, scriptwriting, photography, sound, musical composition, special effects, animation, adaptation, dubbing, mixing, editing, cutting and provision of production facilities or equipment; or (iii) the transfer or use of tangible personal property, including, but not limited to, scripts, musical scores, storyboards, artwork, film, tapes and other media, incident to the performance of such services or fabrication; however, audiovisual works and incidental tangible personal property described in clauses (i) and (iii) of this subdivision shall be subject to tax as otherwise provided in this chapter to the extent of the value of their tangible components prior to their use in the production of any audiovisual work and prior to their enhancement by any production service; and
b. Equipment and parts and accessories thereto used or to be used in the production of such audiovisual works.