OAR 951-004-0001: Definitions

(1) “Actual Expenses” means costs paid in Oregon for pre-production, principal photography, production or postproduction in Oregon of a Qualifying Film Production, including but not limited to the purchase or rental cost of equipment, food, lodging, real property and permits and payments made for salaries, wages and benefits for work done in Oregon. (2) “OFVO” means the Oregon Film & Video Office created by ORS 284.305. (3) “Qualifying Film Production” means a film or television production that occurs primarily in Oregon of: one or more commercials; one or more episodes of a television show; or a movie to be released in theatres, on video, on television, over the internet or over any other distribution channel. (4) “Qualifying Compensation” means wages paid by an employer to an employee for services performed in Oregon in connection with a Qualifying Film Production.