(a) General. When used in this article, or in the administration of this article, terms defined in subsection (b) of this section have the meanings ascribed to them by this section, unless a different meaning is clearly required by the context in which the term is used.
(b) Terms defined.
“Commercial exploitation” means reasonable intent for public viewing for the delivery medium used.
“Direct production expenditure” means a transaction that occurs in the State of West Virginia or with a West Virginia vendor and includes:
(A) Payment of wages, fees, and costs for related fringe benefits provided for talent, management or labor that are subject to West Virginia income tax;