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Film and audio production tax incentives. Provides that transactions involving tangible personal property are exempt from sales tax if the person acquiring the property acquires it for the person's direct use in the direct production of a motion picture or an audio production. Provides a state tax credit for certain expenditures made in Indiana for a motion picture or an audio production. Excludes obscene motion pictures from the definition of motion picture for purposes of the sales tax exemption and the tax credit.
