The following definitions apply to terms used in this subchapter:

(1) "Compensation" is defined in 15-31-903, MCA. This definition includes the Social Security wages and any other compensation reported on federal Form W-2. Reimbursed expenses, per diems, or employer paid benefits and taxes are not included in aggregate payroll unless such amounts are included as wages, tips, or other compensation in the employee's Form W-2 "Wage and Tax Statement". This does not include compensation paid to persons for contract labor, as a loan out, or extras that may be reported on a federal Form 1099-MISC.

(2) "Extra" means a person who appears in a movie in a nonspecific, nonspeaking, unnoticed, or unrecognized character role, such as part of a crowd or background, e.g., a patron in a restaurant, a soldier on a battlefield; usually without any screen credit; also termed atmosphere people; contrast with walk-on and nonspeaking role, bit players, or principals.

(3) "Film production credit" means the credits allowed by the Big Sky on the Big Screen Act, enacted by the 2005 Legislature and amended by the 2007 Legislature.

(4) "Loan outs" are resident independent contractors registered to do business in Montana. Loan outs are typically organized as a limited liability company, a corporation, S corporation, or a partnership having a single individual member/shareholder/partner.

(5) "Principal photography" means the filming of major and significant portions of a film production that involves the main/lead actors/actresses. It can also mean productions that involve still shots, such as automobile commercials.

(6) "Resident" means natural persons and includes, for the purpose of determining liability to the tax imposed by the state, any person domiciled in the state of Montana and any other person who maintains a permanent place of abode within the state even though temporarily absent from the state and who has not established a residence elsewhere.

(7) "Television series or segment" means one or more productions that may be exhibited by a television station or network.