A.__"Media production" means a single-medium or multimedia feature film, television show or series, video, commercial, photographic project, interactive computer or video game or other program intended for a national audience and fixed on film, video tape, computer disk, laser disc or other delivery medium that can be viewed or reproduced and that is exhibited in theaters or by individual television stations or groups of stations, television networks or cable television stations or via other means or licensed for home viewing or use.

"Media production" does not include:

(1)__A news, current events or public programming show or a program that includes weather or market reports;

(2)__A talk show;

(3)__A sports event or activity;

(4)__A gala presentation or awards show;

(5)__A finished production that solicits funds; or

(6)__A production produced by a media production company if records, as required by 18 United States Code, Section 2257, are to be maintained by that media production company with respect to any performer portrayed in that production.

B.__"Media production company" means a person engaged in the business of producing a media production.

C.__"Media production expense" means an expense directly incurred during the creation of a media production.__This term includes wages and salaries of individuals employed in the production on which taxes have been paid or accrued; the cost of construction, operations, editing and related services, still and motion photography, sound recording and synchronization, lighting, wardrobe and accessories; and the rental of facilities and equipment, including location fees.__ The term does not include expenses incurred in marketing and advertising a media production or in printing or otherwise disseminating a media production.