| http://www.w3.org/ns/prov#value | - rty and equipment. (b) Any person, firm, partnership, trust, estate or other entity that receives an eligible theater production certificate shall be allowed a tax credit equal to thirty-five percent (35%) of the total in state labor costs and twenty ???five percent (25%) of the production and performance expenditures and transportation expenditures as well as all out of state labor costs for the
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