Three Flames Productions News for 09-26-2018

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Why You NEED To Be Creating Shot Lists For Your Video Production & HOW!

DRS: PS 92(13), Taxation of the Audio or Video Production Process

Taxation of the Audio or Video Production Process PURPOSE: This Policy Statement announces a change in the policy of the Department with regard to the imposition of sales and use taxes on audio and video productions. BACKGROUND: In the past, the gross receipts from the sale of audio and video productions have been taxed as the sale of tangible personal property when the master copy was sold by the production house to its customer, without deduction for the cost of fabrication labor, the services purchased or the tangible personal property purchased for such production. Sales of intangible personal property are not subject to sales and use taxes. Once a manuscript is printed in book form the sale of the printed books becomes taxable as the sale of tangible personal property. The creation of a master copy of an audio or video production is the physical representation of the intellectual work product of its creator, and as such its sale will be treated as the sale of intangible property. 

It should be noted that it is possible, in some circumstances, that the sale of a master copy of an audio or video production may be treated as the sale of tangible personal property. The transfer of a copy of an audio or video production, whether by sale, lease or by the grant of a limited license to use the production, is taxable as the sale of tangible personal property. On the other hand, in the usual case when the master copy is sold along with the additional incidents of ownership thereto, such as the rights to reproduce and market the audio or video production, the true object of the transaction is the transfer of the incorporeal incidents of which the tangible medium is an inconsequential element. The degree of disparity between the price to the purchaser for the finished audio or video production and the cost of the film or tape on which it is recorded. PURCHASES BY AUDIO OR VIDEO PRODUCTION HOUSES: A person who performs audio or video production is the consumer of tangible personal property and taxable services used or consumed during the audio or video production process, and sales and use taxes apply to sales to and rentals by such person. 12-410(5) and 12-411(14) for the resale of taxable services do not apply to audio or video productions, because what is being sold is intangible personal property, not a service described in Conn. 

Gen. Stat. Thus, charges for equipment are taxable, whether the equipment is used by a production company to produce audio or video tapes or is rented to its customers for their use. 

Keywords: [“sale”,”Production”,”property”]

Video Production

The video aspect has also influenced our society and is developing rapidly, having already moved from film to videotape to DVD and beyond. This major allows students to learn background theory while developing conceptual and technological skills used in the production of programs both inside the studio and on location. There are many opportunities for hands-on learning with courses in multi-camera, field and post-production, and digital applications. With the completion of the major, students participate in a video drama production capstone project, while television studio majors produce a season’s worth of news and talk/variety shows. McEwen Hall, the home of The State University of New York at Fredonia Department of Communication, houses digital film design and production facilities including a large sound stage for single camera productions and four editing suites for advanced students. 

Field equipment includes professional High Definition and Ultra-High Definition cameras, lighting kits, sound recording equipment, jib, dolly with track, glidecam etc. Audio/radio production facilities include three multi-track control rooms, one stereo control room, one voice-over booth, and one large studio. Both analog and digital recording/editing capabilities are featured, as well as a variety of sound processing equipment. There are also three editing suites featuring the Adobe Creative Suite and ProTools software. The department’s multimedia Sheldon Lab, consisting of 19 state-of-the-art Macintosh workstations, is used for learning about such topics as desktop presentation, electronic photography, web design, multimedia authoring, and digital audio/video editing. 

Each computer also has Avid and the Adobe Creative Suite for digital audio/video editing. The studio also houses a meeting room and a set storage area. 

Keywords: [“New”,”studio”,”production”]

Department of Media Studies

The Media Studies Department at Belmont University offers three different video production majors in Audio-Video Production, Multimedia Production, and Video Production that are designed to meet the various educational and professional goals of our students. All three majors provide students with the necessary audio and video production training to produce a variety of content including music videos, commercials, promotional videos, training videos, demonstration videos, electronic press kits and multimedia content for the web. The Audio-Video Production major includes coursework from the College of Entertainment and Music Business. In addition to video production training, students gain a strong understanding of the Music Business profession. The Multimedia Production major includes coursework from the College of Visual and Performing Arts in graphic design. 

In addition to video production training, students receive graphic design and web-page design skills. The Video Production major is designed for students who want to produce, direct and create a variety of programming content. Students receive training in both multi-camera live production and single-camera production. Video Production majors have access to a state-of-the-art Media Studies Center that houses a multi-media instructional computer lab, a broadcast studio, editing suites and a student lounge. Students work in a Macintosh computer lab using the latest video editing software including Final Cut Pro, Avid Media Composer and Adobe Premiere. 

Internships are a significant part of our students’ academic experience. Our students have interned at various local television stations including WKRN Channel-2, WTVF Channel-5, WSMV Channel-4, WZTV Channel-17 and WNPT Channel-8. 

Keywords: [“video”,”production”,”student”]

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