6.__Rulemaking.__The department shall develop rules as necessary to administer this section in cooperation with the State Tax Assessor.__Rules adopted pursuant to this section are routine technical rules as defined in chapter 375, subchapter 2- A.

Sec. 2. 36 MRSA c. 919-A is enacted to read:

CHAPTER 919-A

MEDIA PRODUCTION REIMBURSEMENT

§6901.__Definitions

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.

1.__Certified production wages.__"Certified production wages" means wages that are paid by a media production company that has been issued a tax reimbursement certificate in accordance with Title 5, section 13090-L and that are subject to withholding pursuant to chapter 827.__"Certified production wages" does not include any wages in excess of $1,000,000 paid to a single individual for personal services rendered in connection with a particular certified media production.

2.__Commissioner.__"Commissioner" means the Commissioner of Administrative and Financial Services.

3.__Department.__"Department" means the Department of Economic and Community Development.

4.__Media production.__"Media production" has the same meaning as in Title 5, section 13090-L, subsection 2, paragraph A.

5.__Media production company.__"Media production company" has the same meaning as in Title 5, section 13090-L, subsection 2, paragraph B.

6.__Project period.__"Project period" means the period of time, not to exceed 12 consecutive months, that a media production company is engaged in the business of producing a media production or productions.