Terms Used In Rhode Island General Laws > Chapter 44-31.3 - Musical and Theatrical Production Tax Credits

• Accredited theater production: means a for-profit live stage presentation in a qualified production facility, as defined in this chapter that is either: (i) A pre-Broadway production, or (ii) A post-Broadway production. See Rhode Island General Laws 44-31.3-2
• Accredited theater production certificate: means a certificate issued by the film office certifying that the production is an accredited theater production that meets the guidelines of this chapter. See Rhode Island General Laws 44-31.3-2
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• in writing: include printing, engraving, lithographing, and photo-lithographing, and all other representations of words in letters of the usual form. See Rhode Island General Laws 43-3-16
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Oath: A promise to tell the truth.
• oath: includes affirmation; the word "sworn" includes affirmed; and the word "engaged" includes either sworn or affirmed. See Rhode Island General Laws 43-3-11
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Payroll: means all salaries, wages, fees, and other compensation including related benefits for services performed and costs incurred within Rhode Island. See Rhode Island General Laws 44-31.3-2
• person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
• Production and performance expenditures: means a contemporaneous exchange of cash or cash equivalent for goods or services related to development, production, performance, or operating expenditures incurred in this state for a qualified theater production including, but not limited to, expenditures for design, construction and operation, including sets, special and visual effects, costumes, wardrobes, make-up, accessories; costs associated with sound, lighting, staging, payroll, transportation expenditures, advertising and public relations expenditures, facility expenses, rentals, per diems, accommodations and other related costs. See Rhode Island General Laws 44-31.3-2
• Qualified production facility: means a facility located in the state of Rhode Island in which live theatrical productions are, or are intended to be, exclusively presented that contains at least one stage, a seating capacity of one thousand (1,000) or more seats, and dressing rooms, storage areas, and other ancillary amenities necessary for the accredited theater production. See Rhode Island General Laws 44-31.3-2
• Transportation expenditures: means expenditures for the packaging, crating, and transportation both to the state for use in a qualified theater production of sets, costumes, or other tangible property constructed or manufactured out of state, and/or from the state after use in a qualified theater production of sets, costumes, or other tangible property constructed or manufactured in this state and the transportation of the cast and crew to and from the state. See Rhode Island General Laws 44-31.3-2
• United States: include the several states and the territories of the United States. See Rhode Island General Laws 43-3-8