(a) When audiotapes, videotapes, or other exhibits that reproduce sound are intended to be offered in evidence to demonstrate the substance of conversation, a transcription of that portion intended to be played for the trier of fact may be made and marked as the court's exhibit, and shall be made if ordered by the court in a specific case. If a party wishes to use a transcript or if one is ordered by the court, the proponent of the exhibit shall cause that portion to be transcribed and shall present it to opposing counsel for comparison against the audio exhibit sufficiently in advance of trial or hearing so that a good faith stipulation may be entered into by counsel as to its accuracy. The proponent may nevertheless establish the accuracy of the transcription sufficiently for its admission into evidence by appropriate testimony. When the recording is played for the trier of fact, the transcription shall be incorporated in the record of the trial by the court reporter's reference to its exhibit number.

(b) Copies of a transcription admitted in evidence may be provided the jurors during the playing of the recording to assist them in understanding the recording, but they shall be collected immediately thereafter. The transcription shall not be used by the jury during deliberations or any other time except upon stipulation of counsel or upon motion of any party where otherwise permitted by law or the rules of evidence.