us-wi/statute/71.47/5h/a — Definitions.

(1)#

“Claimant” means a person who files a claim under this subsection and who does business in this state as a film production company.

(2)#

“Film production company” means an entity that creates films, videos, broadcast advertisement, or television productions, not including the productions described in sub. (5f) (a) 1. a. to g.

(3)#

“Physical work” does not include preliminary activities such as planning, designing, securing financing, researching, developing specifications, or stabilizing property to prevent deterioration.

“Previously owned property” means real property that the claimant or a related person owned during the 2 years prior to doing business in this state as a film production company and for which the claimant may not deduct a loss from the sale of the property to, or an exchange of the property with, the related person under section 267 of the Internal Revenue Code.

(5)#

“Used exclusively” means used to the exclusion of all other uses except for other use not exceeding 5 percent of total use.

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