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DISCLAIMER:
Before relying on any of the incentive programs listed here, please
consult with an attorney knowledgeable about the applicable laws and
make sure to check that the provisions have not changed.
United
States:
The United States has established its first federal tax incentive law
to stop runaway productions. The 2004 tax act created IRC Section 181,
which permits a 100% write off for the cost of certain audio-visual
works with budgets up to $15 million, regardless of whether they are
produced for theatrical, television or home video release. However, the
work cannot include a "depiction of actual sexually explicit
conduct."
Under
the new law, independent producers may write off a movie in a single
year if 75% of that budget is spent in the United States. The limit
goes up to $20 million if the movie is made in a low-income area of the
U.S. It would appear that for television series, the $15 million
threshold would apply to each episode.
Under
this legislation, the cost of producing qualifying films can be fully
deducted from income for tax purposes in the year the expenditures
occur. Principal photography must commence after October 22, 2004, but
before January 1, 2009. This federal incentive can be combined with
state incentives. Additional information is available at:
http://www.legalelite.com/Email/e-smoore-tax.htm
AL - AK - AZ
- AR - CA - CO - CT - DE - DC - FL - GA - HI - ID - IL - IN - IA - KS - KY - LA - ME - MD - MA - MI - MN - MS - MO - MT - NE - NV - NH - NJ - NM - NY - NC - ND - OH - OK - OR - PA - PR - RI - SC - SD - TN - TX - UT - VT - VA - WA - WV - WI - WY
UPDATED 5-29-08
ALABAMA
Incentive information: http://alabamafilm.org/filmakerincentives.htm
Film office: http://www.alabamafilm.org
Linda Swann, Film Office Director
Alabama Center for Commerce
401 Adams Avenue
Suite 616
Montgomery, AL 36104
Phone: 334-353-0221
Fax: 334-242-2077
Email: linda.swann@ado.alabama.gov
Incentives:
There are no incentives
available in Alabama. The exemption from sales tax and lodging
tax has expired. However, new legislation is being introduced in
the 2008 Legislative session.
ALASKA
Film office: http://www.commerce.state.ak.us/oed/film/home.cfm
Alaska Film Program
P.O. Box 110804
Juneau, AK 99811-0804
Phone: 907-269-8190
Fax: 907-465-3767
Email: alaskafilm@alaska.gov
Incentives:
There is no sales tax and no income tax in
Alaska. New proposed legislation would allow for a 30%
transferable tax credit on qualified wages spent in Alaska, jumping to
40% for Alaskan residents, an additional 2% for rural filming, and an
additional 2% for expenditures made in-state between Oct. 1 and March
30.
ARIZONA
Incentive information: http://www.commerce.state.az.us/finance/motionpic.asp
Film office: http://www.commerce.state.az.us/Film/default.asp
Harry Tate, Director
Arizona Film Commission
3800 N. Central Ave. Bldg. D
Phoenix, AZ 85012
Phone: 602-771-1135
Fax: 602-771-1211
Email: harryt@azcommerce.com
Incentives:
Income Tax Credits
Provides for transferable income tax credit for costs in Arizona based
on total costs paid in AZ, as follows:
• $250K - $1M gets a 20% credit.
• Above $1M gets a 30% credit (there is no limit on expenditures;
however, there is a limit on amount of tax credit earned per
production).
The cap on the amount of tax credits a production can receive is capped
at $7 million for 2008, $8 million for 2009 and $9 million for 2010 and
thereafter.
Additionally, AZ has set aside a 5% tax credit for
commercial advertisements and music videos. This is a transferable AZ
income tax credit. There is $2,500,000 available to commercial
advertising and music videos.
Further, AZ now offers an infrastructure credit equal to 15% of the
investment.
All incentives are subject to a production company’s qualification as
an exempt company, with such limitations including but not limited to
employing 50% AZ residents full-time (2008-2010).
Tax credits are reserved on a first-come basis; credits still remain,
and applications are now being accepted. Applications for 2008
are now being accepted. There is $50 million available in 2008.
Transaction Privilege Tax Exemption
Machinery, equipment, other personal property, leases, rentals of
lodgings, catered food and drink, and construction contracts used in
the production of a motion picture are all exempt from Transaction
Privilege Tax.
Use Tax Exemption
Machinery, equipment, and other tangible personal property used in the
production of a motion picture are exempt from use tax.
This program ends Dec. 31, 2010.
ARKANSAS
Film office: http://www.arkansasedc.com
Joe Glass
1 Capitol Mall, Room 4B-505
Little Rock, AR 72201
Phone: 501-682-7676
Fax: 501-682-3456
Email: jglass@1800arkansas.com
There are no incentives available in Arkansas.
CALIFORNIA
Film office: http://www.film.ca.gov
Amy Lemisch, Director
California Film Commission
7080 Hollywood Blvd., Suite 900
Hollywood, CA 90028
Phone: 800-858-4749
Phone: 323-860-2960 x102
Fax: 323-860-2972
Email: alemisch@film.ca.gov
Stefanie Coyote, Executive Director
San Francisco Film Commission
Phone: 415-554-6241
Email: film@sfgov.org
Website: www.filmsf.org
FilmL.A., Inc.
Phone: 213-977-8600
Website: www.filmlainc.com
Incentives:
Location Incentives
The California Film Commission facilitates all aspects of the
filmmaking process and provides production and troubleshooting
assistance. Free on-line permits for state property locations
(parks, beaches, roads, prisons, etc.); no location fees for state
properties; and, coordination with a network of 50 in-state film
commissions providing localized support services for filmmakers.
Hotel Occupancy Tax Exemption
There is no state hotel occupancy tax. Most cities or counties that
impose a local hotel tax have a tax exemption for occupancies in excess
of 30 days.
Sales Tax Exemption
There is a 5% sales tax exemption on production or postproduction
equipment. (Exemption is taken by the seller of the equipment and
passed on to the buyer at the point of purchase.) There is no
sales tax on productions services.
Los Angeles
FilmL.A., Inc. coordinates permitting for the City of Los Angeles,
sections of Los Angeles County and other local jurisdictions. Their
Production Planning team helps productions navigate a range of location
filming logistics. The City of Los Angeles waives location use
fees at many frequently filmed City facilities including City Hall,
city-owned office buildings and property and all public library
facilities.
San Francisco
San Francisco Film Rebate program is a refund of all city costs in the
city. Also, the city refunds a portion of hotel, sales tax, and
all San Francisco payroll taxes. Productions with a budget of $3
million or less must shoot at least 55% of principle photography in the
City of San Francisco. Productions with budgets over $3 million
must shoot at least 65% of principle photography in the City of San
Francisco. Per production cap is total City taxes paid.
COLORADO
Film commission: http://www.coloradofilm.org
Kevin Shand, Executive Director
Colorado Film Commission
241 South Cherokee Street
Denver, CO 80223
Phone: 303-592-4065
Fax: 303-592-4061
Email: info@coloradofilm.org
Email: Kevin.shand@coloradofilm.org
Incentives:
Any production company that spends at least 75 percent of its production
expenditures in Colorado on qualified local expenditures and at least
75 percent of payroll expenditures on local hires can claim an
incentive payment. If the film originates in Colorado and total
qualifying expenditures are at least $100,000, the incentive will be
equal to 10 percent of the total qualifying expenditures. If the
film does not originate in Colorado, but total qualifying expenditures
are at least $1 million, the incentive will be equal to 10 percent of
the total qualifying expenditures. Only $600,000 is available
across all productions every year.
Hotel Occupancy Tax Rebate
Colorado hotels may offer a sales tax rebate for stays of 31 days or
longer. As the rebate is discretionary, ask before booking your stay.
Colorado offers no other incentive programs.
CONNECTICUT
Incentive information: http://www.cultureandtourism.org/cct/cwp/view.asp?a=2126&q=302556&CCTNAV_GID=1637
Film, Video & Media Office: http://www.ctfilm.com/
George Norfleet, Senior Program Associate
Connecticut Commission on Culture & Tourism, Film Office
One Constitution Plaza
Hartford, CT 06103
Phone: 860-256-2728
Fax: 860-256-2800
Email: george.norfleet@ct.gov
Incentives:
A 30% tax credit is available for qualified productions with
expenditures over $50,000 in the following areas:
Optioning or the purchase of any intellectual property including, but
not limited to, books, scripts, music or trademarks relating to the
development or purchase of a script, screenplay or format, provided:
-The intellectual property was produced primarily in the state.
-75% of the qualified production based on such intellectual property in
produced in the state.
-Production expenses or costs for such optioning or purchase are less
than 35% of the production expenses or costs incurred in the state.
Expenditures for production of a motion picture and other costs
directly associated with the production.
Expenditures for mass market distribution of a motion picture including
marketing and duplication costs in any format.
In addition, a 10-20% infrastructure credit and 30% digital animation
production credit are available.
Also, state law waives the 6% sales and use tax for the
purchase, rental or lease of most equipment and materials used in
production. The state also provides a number of fee-free locations, and
the hotel tax is waived for days numbering beyond 30. In addition, a
five-year exemption on local property tax is provided on machinery and
equipment used in motion picture, video and sound master recordings.
Connecticut is phasing out
out-of-state expenditures over the next few years (50% exclusion in
2009-2011, and 100% exclusion by 2012. Compensation is capped at
$15 million
DELAWARE
Incentive information: http://dedo.delaware.gov
Nikki Boone, Liaison
Delaware Film Office
99 Kings Highway
Dover, DE 19901
Phone: 302-672-6857
Email: nikki.boone@state.de.us
Incentives:
Delaware has no sales tax, personal property, or inventory taxes.
Permit fees are low and generally negotiable. The state has no other
incentives directly targeted toward filmmaking.
DISTRICT
OF COLUMBIA
Film office: http://www.film.dc.gov
Crystal Palmer, Commissioner
Office of Motion Picture and Television Development
441 4th St., NW, Suite 760
Washington, D.C. 20001
Phone: 202-727-6608
Fax: 202-727-3246
Email: mptd@dc.gov
Email: crystal.palmer@dc.gov
Incentives:
A refundable grant equal to the lesser of: 10% of the qualified
expenses or 100% of the sales/use tax paid to DC. To qualify, the film
or television project must spend at least $500,000 and film five or
more days in DC.
D.C. has a $1.6 million cap on funding per year.
FLORIDA
Incentive information: http://www.filminflorida.com/ifi/incentives.asp
Film office: http://www.filminflorida.com
Lucia Fishburne, Commissioner
Governor's Office of Film and Entertainment
Executive Office of the Governor
The Capitol
Tallahassee, FL 32399-0001
Phone: 877-FLA-FILM (toll-free) or 850-410-4765
Fax: 850-410-4770
Email: lucia.fishburne@myflorida.com
Susan Simms, Los Angeles Liaison
Governor's Office of Film & Entertainment
5426 Simpson Avenue
North Hollywood, CA 91607
Phone: 818-508-7772
Fax: 818-508-7747
Email: filmflorida@earthlink.net
Incentives:
Financial Incentive
A qualified production is eligible for a 15% tax credit based on at
least $625,000 ($100,000 for an independent project) in qualified
expenditures for the entire run of the project. Due to recent
legislation changes, production is capped at $5 million per year and
50% of each production must employ Florida residents. The qualifying
productions will be placed into one of two queues depending on the
nature of the production. Money will be distributed, subject to
appropriation, to the productions in queue and then on a first
come-first serve basis.
Sales Tax and Use Exemption
Qualified motion picture, TV motion picture, TV series, commercial
advertising or music video production and sound recording companies
engaged in Florida may be eligible for a sales and use tax exemption on
the purchase or lease of certain items used exclusively as an integral
part of the production activities in Florida.
Bonuses
To help rebuild Florida as a 12-month production state, FL offers a 5%
off-season bonus from June through November (hurricane season) to many
productions. FL also adds a 2% bonus for family-friendly films.
Qualified Target Industry Refund
Companies creating jobs in motion picture production
in Florida, excluding location filming, are eligible for a Qualified
Target Industry (QTI) Tax Refund. Pre-approved applicants who create
jobs in Florida receive tax refunds of $3000 per new job created, and
$6000 in an Enterprise Zone or Rural County. For businesses paying 150%
of the average annual wage, add $1000 per job; for businesses paying
200% of the average annual salary, add $2000 per job. For more
information about this program, call Enterprise Florida at
850.488.6300.
Rural & Urban Job Tax Credit Programs
Companies creating jobs in any of Florida’s 15
designated rural counties and 15 designated urban areas can qualify for
tax credits from $500 to $2000 per qualified job. For more information
contact the Office of Tourism, Trade & Economic Development at
850.487.2568.
Enterprise Zones
Business that create jobs within an enterprise zone
may be eligible for additional tax credits, including a sales and use
tax credit, tax refund for business machinery and equipment used in an
enterprise zone, sales tax refund for building materials used in an
enterprise zone, and a sales tax exemption for electrical energy used
in an enterprise zone. For more information contact the Office of
Tourism, Trade & Economic Development at 850.487.2568.
GEORGIA
Film office: http://www.georgia.org
Bill Thompson, Director
Georgia Film, Video & Music Office
75 Fifth St., NW, Suite 1200
Atlanta, GA 30308
Phone: 404-962-4051
Fax: 404-962-4053
Email: Film@georgia.org
Email: bthompson@georgia.org
Incentives:
Investment Tax Credit
Georgia offers a 20% transferable tax credit on
productions that spend at least $500K in the state in a single year.
Salaries of both residential and out-of-town hires may be included in
the tally (cap of $500,000 per person per production; however, there are
no caps for the state program or per show). An additional 10% credit
will be awarded for productions that use a Georgia promotional logo in
their project. Credits are applied to Georgia tax liability. If a
company has little or no tax liability in Georgia, credits may be
transferred or sold to Georgia-based entities.
Sales and Use Tax Credit
Qualified film producers and qualified film
production companies in George are exempt from sales and use tax on
most below-the-line equipment rentals/purchases. Most below-the-line
materials and service purchases are included in the exemption. Georgia
state sales tax is 8%.
Qualified productions include: feature films,
television movies and series, commercials, music videos and
documentaries (after the production has spent $500,000 in-state).
HAWAII
Incentive information: http://www.hawaiifilmoffice.com/film/incentives-tax-credits
High Tech Investment Tax Credit information: http://www.state.hi.us/tax/a2_b2_6hi_tech.htm
Film office site: http://www.hawaiifilmoffice.com
Donne Dawson, Commissioner
Hawaii Film Office
No. 1 Capitol District Building
250 South Hotel St., 5th Floor
Honolulu, HI 96813
Phone: 808-586-2570
Fax: 808-586-2572
Email: info@hawaiifilmoffice.com
Incentives:
Refundable Production Tax Credits
Hawaii offers a refundable tax credit based on expenditures in Hawaii
on qualified projects. The credit equals 15% of qualified
production costs on Oahu and 20% on the other islands. There is
an $8 million cap per production and $200,000 minimum spend.
Qualified High Tech Business Tax Credit
The state’s high tech business investment tax credit provides a 100%
return on cash investments in a "qualified high tech
business" (QHTB) as state income tax credit disbursed over 5 years
(35% credit in the year of investment, 25% in the following year, 20%
in the second year following, then 10% each in the third and fourth
year following). Qualified research activities include performing arts
products such as motion pictures. The credit is designed to give
investors a 100% return for their investments of up to $2 million per
year per QHTB. The credit applies against Hawaii income tax liability
only. The credit can be taken by individuals and corporations paying
Hawaii income tax, and by banks and insurance companies against their
franchise and insurance premium tax.
Moreover, if money from outside Hawaii is invested, the tax benefits
can be allocated to Hawaii investors so they can obtain up to a 150%
return. So for example, if a Hawaii investor put up $1,000,000 and an
Arkansas investor put up $500,000, the parties could agree to allocate
all the tax credits, equal to $1,500,000 to the Hawaii investor (since
the Arkansas investor doesn't pay taxes in Hawaii they are worthless to
him anyway). So the Hawaii investors get back a % return over 5 years.
In return, the Arkansas investor could be given a greater share of the
back end, or preferred recoupment.
The production entity would be required to employ, to own capital or
property or maintain an office in Hawaii, to have more than 50% of its
total business activities related to performing arts products and to
conduct more than 75% of those activities in Hawaii. In other words,
75% of the budget needs to be spent in Hawaii. I currently represent a
Hawaii company that can serve as the production entity that has
received a comfort ruling from the Department of Taxation indicating
that the company qualifies as a QHTB eligible for the investment tax
credit.
In order to qualify, companies need to stay in business in Hawaii for
at least five years, and should have some copyright ownership of the
picture. There are many more details but those are the basics.
For additional information
about Hawaii’s 100% high tech business investment tax credit, go to http://www.state.hi.us/tax/a2_b2_6hi_tech.htm.
IDAHO
Incentive information: http://www.filmidaho.org/page.aspx/250/production_incentives
Film office: http://www.filmidaho.org/
Peg Owens, Marketing Specialist
Idaho Film Bureau
700 W. State Street
Box 83720
Boise, Idaho 83720-0093
Phone: 800-942-8338 or 208-334-2470
Fax: 208-334-2631
Email: peg.owens@tourism.idaho.gov
Incentives:
Idaho offers an exemption from sales or hotel taxes
on lodging stays of 30 or more days. The state offers a rebate on the
6% sales tax when $200,000 is spent on a wide variety of qualifying
expenses.
ILLINOIS
Film office: http://www.commerce.state.il.us/film/
Betsy Steinberg, Managing Director
Illinois Film Office
100 W. Randolph St., 3rd Floor
Chicago, IL 60601
Phone: 312-814-3600
Fax: 312-814-8874
TDD: 800-419-0667
Email: betsy.steinberg@illinois.gov
Springfield Office
620 E. Adams
Springfield, IL 62701
Phone: 217-782-7500
TDD: 800-785-6055
Incentives:
The following is the Illinois incentive program has
been extend until Dec. 31, 2008.
Production Tax Credit
Illinois offers a 20% tax credit for Illinois productions during each
taxable year. An additional 15% tax credit is available for wages paid
to Illinois residents who reside in economically disadvantaged areas.
Vendors’ Illinois labor costs may also be included in the calculation
of the credit. Production companies are asked to make a good-faith
effort to hire and train an ethnically diverse team. The credit is
transferable one time and can be carried forward up to 5 years. The
restrictions on the credit area as follows:
1) limited to the first $100K of wages paid to each employee
2) productions must spend at least $100K on wages for productions over
30 minutes and at least $50K under 30 minutes
3) tax credit has to directly contribute to the production filming in
Illinois.
4) The additional credit for labor expenditures for residents of
impoverished areas will only be allowed for those employees whose
compensation exceeds $1,000.
Hotel Occupancy Tax Waiver
The 14.9% hotel occupancy
tax will be waived after a room is occupied for 30 days. After 30
days, the initial stay will also be credited.
INDIANA
Film commission: http://www.state.in.us/film/
Leigh Durbin, Director
Indiana Film Commission
Indiana Department of Commerce
One North Capitol Avenue, Suite 700
Indianapolis, IN 46204-2288
Phone: 317-232-8888
Fax: 317-232-4146
Email: filminfo@iedc.in.gov
Email: ldurbin@iedc.in.gov
Incentives:
Indiana offers a 15% refundable tax credit for productions with
in-state expenditures of less than $6 million and up to 15% for
productions over $6 million.
There is a minimum spending for theatrical and
television projects of $100,000. Digital media, radio, and
advertising have a minimum spend of $50,000.
Indiana also offers an exemption from both sales and
local innkeepers’ taxes for hotel stays of 30 days or more. The
state provides certain state-owned properties free of charge.
This tax incentive program is set to end Dec. 31, 2011.
IOWA
Film office: http://www.iowalifechanging.com/film/
Tom Wheeler, Manager
Iowa Film Office
Phone: 515-242-4726
Fax: 515-242-4809
Email: filmiowa@iowalifechanging.com
Email: tom.wheeler@iowalifechanging.com
Incentives:
Iowa has a 50% transferable tax credit for production expenditures and
investment (with 25% of spending returned to investors and 25% returned
to producers).
For Iowa vendors, the state offers a 100% income
exclusion on monies earned from registered projects.
There is a $100,000 minimum spend in-state. but have no
state permits or fees for filming. Public property is free for
location use.
Lodging
tax is also waived on the 32nd day.
KANSAS
Film office: http://www.filmkansas.com
Peter S. Jasso
Director
1000 S.W. Jackson Street Suite 100
Topeka, Kansas 66612-1354
Phone: (785) 296-2178
Fax: (785) 296-3490
E-mail: pjasso@kansascommerce.com
Incentives:
Kansas allows a production company to apply for a
non-refundable tax credit equal to 30% of in-state expenditures.
Minimum expenditure to qualify is $50,000 if under 30 minutes and
$100,000 if over 30 minutes. The state will fund $20 million over
the next 10 years with $2 million cap per year.
No hotel
occupancy tax for stays in excess of 28 days.
KENTUCKY
Incentive information: http://www.kyfilmoffice.com/taxrebateinfo.htm
Film Office: http://www.kyfilmoffice.com
Todd Cassidy, Director
Kentucky Film Office
500 Mero Street
2200 Capital Plaza Tower
Frankfort, KY 40601
Phone: (502) 564-3456
Toll Free: (800) 345-6591
Fax: (502) 564-7588
Email: todd.cassidy@ky.gov
Incentives:
This state offers a 6% sales and use tax refund for
qualified production expenditures.
LOUISIANA
Incentive information: http://www.louisianaforward.com/entertainment
Film office: http://www.louisianaentertainment.gov
Christopher Stelly, Director of Film & Television
Office of Entertainment Industry Development
1051 North 3rd Street, Suite 173
Baton Rouge, Louisiana 70802
Phone: 225.342.5403
Fax: 225.342.5554
Email: cstelly@la.gov
Incentives:
Investor Tax Credit
Investors who are taxpayers domiciled and headquartered in Louisiana
can claim an investor tax credit if they invest in a nationally
distributed feature-length film, video, television program or
commercial made in Louisiana in whole or in part. The credit is earned
at the time of expenditure.
If the total base investment is greater than $300,000, each taxpayer
can take a tax credit of up to 25% of the actual investment made by
that taxpayer. If the investor pays for Louisiana payroll on the
production, he is entitled to an extra 10% of the LA payroll, except
for individuals receiving payment in excess of $1,000,000. There
are no caps for the investor tax credit.
It also offers an infrastructure tax credit of 40% of the investment
for the construction of new production facilities or studios (capped at
$25 million), but this credit expires Dec. 31, 2008.
Jefferson Parish (suburb of
New Orleans) also offers a 3% rebate for production in the Parish
(County). This rebate has a $100,000 cap, extended to $110,000 if
the production office and sound stage used are in Jefferson
Parish.
MAINE
Incentives: http://www.filminmaine.org/
Film office: http://www.state.me.us/decd/film/
D. Lea Girardin, Director
Maine Film Office
59 State House Station
Augusta, ME 04333
Phone: 207-624-9828
Fax: 207-287-8070
Email: filmme@earthlink.net
Email: lea.girardin@maine.gov
Incentives:
Wage Based Incentive
Maine will reimburse 12% of certified production wages paid to
employees who are Maine residents and 10% paid to non-residents. No
reimbursement for wages in excess of $1 million for any single
person. The production must spend at least $250,000 within a
12-month period.
Income Tax Credit
Maine will credit all income taxes that would otherwise be assessed
against income associated with the production on productions spending
at least $250,000 within a 12-month period.
Sales Tax Exemption
Maine-based production companies and out-of-state production companies
working in Maine can apply for sales tax exemptions for equipment and
machinery purchases.
Fuel and Electricity Sales tax Exemption
Companies creating film, TV, video and new-media projects in Maine can
be exempted from paying tax on 95% of the cost of fuel and electricity
used at production sites such as film locations and studios.
Lodging Tax Reimbursement
Production companies staying in hotels for more than 28 consecutive
days can apply for a lodging tax reimbursement.
Fee-Free Locations
A number of Maine public lands—including many state parks—are offered
without location fees.
Surplus-Property Program
Productions may borrow—free of charge—furniture and other surplus
property from the state of Maine.
MARYLAND
Incentive information: http://www.mdfilm.state.md.us/incentives.htm
Film office: http://www.mdfilm.state.md.us/
Jack Gerbes, Director
217 E. Redwood St., 9th floor
Baltimore, MD 21202
Phone: (410)-767-6340
Fax: (410) 333-0044 fax
Email: jack@marylandfilm.org
filminfo@marylandfilm.org
Rebate
Maryland provides a rebate equal to 25% of the total in-state direct
costs incurred while filming on location. The production must
spend $500,000 in the state. In 2009, there is an annual cap of
$4 million. These funds become available July 1, 2008. Wages and
salaries of residents and nonresidents qualify for this incentive.
Sales Tax Exemption
Maryland offers an exemption
for its 6% sales tax for production expenditures.
MASSACHUSETTS
Film Office: http://www.mafilm.org
Nick Paleologos
Executive Director
Massachusetts Film Office
31 St. James Ave. Suite 260
Boston, MA 02116
Phone: 617-423-1202
Email: nick@mafilm.org
Incentives:
Tax Credit
There is a 25% film tax credit on all qualified spending in the
state. No caps. No limits or caps (per project, person, or
year). No pre-certification. No pre-application.
Minimum spend is $50,000. Credits, once earned, may be sold to
any other Massachusetts taxpayer or taken as a rebate directly from the
state—whichever is more favorable to the filmmaker. State rebates
are guaranteed at 90% of the value of the credit. Companies may
carry tax credits forward for up to five years.
Sales Tax Exemption
Production spending in state is also sales tax free.
MICHIGAN
Film office: http://www.michigan.gov/filmoffice
Janet Lockwood, Director
Michigan Film Office
702 West Kalamazoo Street, PO Box 30739
Lansing MI 48915
Phone: 800-477-3456 or 517-373-0638
Fax: 517-241-2930.
Email: jlockwood@michigan.gov
Incentives:
Refundable Sales Tax Credit
Michigan provides a rebate
of 40% (42% in a core community) and 30% for qualified crew. The
cap is $2 million per person, per production and there is a minimum
spend of $50,000.
MINNESOTA
Incentive information: http://www.mnfilm.org
Film Office: http://www.mnfilm.org
Lucinda Winter, Executive Director
Minnesota Film and TV Board
2446 University Ave. West
St. Paul, MN 55114
Phone: 651-645-3600
Fax: 651-645-7373
Email: Lucinda@mnfilmtv.org
Incentives:
Production Rebate
Minnesota offers a 15 percent rebate for production expenditures. At
least 60% of the film must shoot in the state. Only expenses for
resident cast/crew are qualified. Purchases, rentals, and
services must be from local vendors to qualify.
Sales Tax
TV Commercials are exempt from the 6.5% state sales tax.
Hotel/Lodging Tax
All production personnel who stay in a hotel or
other lodging under a lease agreement for 30 days or more are exempt
from state lodging tax.
MISSISSIPPI
Film office: http://www.visitmississippi.org/film/
Mississippi Film Office
Woolfolk State Office Building
501 West St
Jackson, MS 39201
Post Office Box 849
Jackson, MS 39205
Phone: 601.359.3297
Hot Line: 601.359.2112
Fax: 601.359.5048
Ward Emling, Manager
Phone: 601.359.3422
Email: wemling@mississippi.org
Incentives:
Cash Rebate
Productions are entitled to a 20% rebate of local spend. The
incentive jumps to 25% for local payrolls under $1 million per person,
but stays at 20% for out-of-staters (up to $1 million per
person). There is a maximum rebate of $8 million per project and
$20 million per year.
Sales Tax Exemption and Reduction
Many production materials are exempt from the state’s 7% sales and use
tax. Sales and use tax on production equipment purchases are reduced by
5.5%.
MISSOURI
Incentive information: http://www.missouribusiness.net/film/incentives.asp
Film commission: http://www.missouribusiness.net/film/
Jerry Jones, Director
Missouri Film Commission
Academic Support Center
505 East Stewart Rd., Room 204
Columbia, MO 65211
Email: mofilm@missouri.edu
Kansas City Film Commission
Toll Free: 800-767-7700 ext 3872
www.kcfilm.com
Incentives:
Qualified film production companies can receive a state income tax
credit of up to 35% of the company’s expenditures in Missouri necessary
for the making of a film., The tax credit is fully assignable, that is,
the entity earning the credits may apply them against state income
taxes or corporate franchise taxes, or they can be sold or transferred
to another state taxpayer who may then apply them to their Missouri
income tax liability. Expenditures of over $1 million paid to any
person are not eligible.
The credits can be applied when earned or carried forward for up to
five additional tax periods. To qualify, the production company must
spend $300,000 or more in state on expenditures necessary for the
production of the film. Qualifying expenses include costs for labor,
services, materials, equipment rental, lodging, food, location fees and
property rental.
Note that Missouri will only grant $4.5 million in these tax credits
per year. Companies must therefore apply as early in production as
possible, and must apply before they have selected Missouri as the
project’s location.
MONTANA
Incentive information: http://www.montanafilm.com/incentives1.htm
Film office: http://montanafilm.com/
Sten Iversen, Manager
Montana Film Office
301 S Park Avenue, Helena MT 59620
Phone: 800-553-4563 or 406-841-2876
Fax: 406-841-2877
Info Hotline: 406-444-3960
Email: montanafilm@visitmt.com
Email: Siversen@mt.gov
Incentives:
Rebate
Montana offers a 14% rebate based on hired Montana Labor. It applies to
first $50,000 of wages per Montana resident. The state also offers 9%
refundable tax credit based on qualified expenditures. The rebate
includes all qualified in-state expenditures directly related to the
production. It also includes per diem. There is no minimum
spending requirement.
No Sales Tax in Montana
Licensing Exemptions
Out-of-State commercial vehicles and equipment used exclusively in the
production of motion pictures, television, or commercials are exempt
from licensing requirements for 180 consecutive days. Other
out-of-state commercial vehicles entering Montana require permits.
Accommodation Tax Exemption
Production Companies staying longer than 30 days at the same
hotel/motel are exempt from the 7% accommodations tax.
NEBRASKA
Film office: http://www.filmnebraska.org/
Gary Hamer
Nebraska Film Office
301 Centennial Mall South, 4th Fl.
Lincoln, NE 68509-4666
Phone: 800-426-6505 or 402-471-3746
Fax: 402-471-3365
Email: gary.hamer@ded.ne.gov
Incentives:
Nebraska has no lodging tax after a 30-day or longer stay at the same
facility.
NEVADA
Film office: http://www.nevadafilm.com
Charles Geocaris, Director
Nevada Film Office, Las Vegas Office
555 E. Washington Ave., Suite 5400
Las Vegas, NV 89101
Phone: 877-NEV-FILM (877-638-3456) or 702-486-2711
Hotline: 702-486-2727
Fax: 702-486-2712
Email: lvnfo@bizopp.state.nv.us
Nevada Film Office, Reno/Tahoe Office
108 East Proctor Street
Carson City, NV 89701-4240
Phone: 800-336-1600 or 775-687-1814
Hotline: 775-687-4901
Fax: 775-687-4497
E-mail: ccnfo@bizopp.state.nv.us
Incentives:
Hotel Tax
Nevada reduces the hotel tax rate after 30 days.
Permits
Permits in Nevada are FREE.
Corporate and Income Tax
Nevada has no corporate or personal income tax.
NEW
HAMPSHIRE
Film office: http://www.nh.gov/film
Mathew Newton, Film Specialist
The New Hampshire Film Office
20 Park Street
Concord NH 03301
Phone: 603-271-2220
Fax: 603-271-3163
Email: film@nh.gov
Incentives:
New Hampshire does not levy sales tax, personal income tax, use tax,
property tax on machinery or equipment, or capital gains tax. New
Hampshire also has no filming permit requirements.
NEW
JERSEY
Incentive information: Click on “Filming Regulations & Guidelines”
on the Commission home page.
Film Commission: http://www.njfilm.org/
Joseph Friedman, Executive Director
New Jersey Motion Picture & Film Commission
153 Halsey Street - 5th Floor
P.O. Box 47023
Newark, New Jersey 07101
Phone: 973-648-6279
Fax: 973-648-7350
Email: NJFILM@njfilm.org
Incentives:
Tax Credit
New Jersey offers a 20% transferable tax credit for qualified
production expenses if at least 60% of the total expenses of a project
are spent in New Jersey, exclusive of post-production costs. Tax
liability cannot be reduced by more than 50% and there is a cap of $10
million per project.
Loan Guarantee
Productions can be eligible to receive loan
guarantees from the state of up to 30% of the bank financing, or $1.5M,
whichever is less. The criteria for eligibility are at least ½ of the
costs must be spent in NJ, at least 70% of the shooting days in NJ; the
prevailing wages for workers and the project must possess performance
bonds.
Room Tax Exemption
Productions that rent hotel rooms for 90 or more
consecutive days during production are eligible for a refund of room
taxes.
Sales Tax Exemption
NJ offers a 6% sales tax exemption when purchasing
or renting certain tangible properties used in the production of a
motion picture or video. Companies must fill out an Exempt Use
Certificate to be eligible for the sales tax exemption.
NEW
MEXICO
Incentive information: http://www.nmfilm.com/filming/incentives/
Film office: http://www.nmfilm.com/
Lisa Strout, Director
Jennifer Schwalenberg, Deputy Director
New Mexico Film Office
418 Montezuma Ave.
Santa Fe, NM 87501
Phone: 800-545-9871 or
505-476-5600
Fax: 505-476-5601
Email: jennifer@nmfilm.com
Incentives:
Tax Incentive Programs
Productions must choose either the 25% rebate program or the nontaxable
transaction certificate program for any given expenditure.
Tax Rebate Program
New Mexico offers a 25% tax rebate on all direct production
expenditures including labor that are subject to taxation by the state
of New Mexico. There is no minimum spend required, no cap, and no
sunset clause. Requirements: no obscene materials, credits must
acknowledge filmed in NM, production must agree to pay all financial
obligations incurred by film production company, production must
publish notice in local newspapers notifying the public the need to
file creditor claims, production shall agree that outstanding
obligations are not waived should a creditor file late, production must
agree to delay filing for rebate until the film office certifies that
all requirements are met and production shall enter into an agreement
accepting all these terms. Rebate applies to feature films, television,
regional and national commercials, documentaries, video games, and
post-production. Out-of-state actors will also qualify, though under a
separate tax structure.
Nontaxable Transaction Certificates
New Mexico offers a sales tax exemption at the point of sale.
Film Investment Program
NM offers a 0% loan, with backend participation in lieu of interest,
for up to $15M per project (which can represent 100% of the budget) for
qualifying feature films or television projects (animation included).
Requirements: film must not contain excessive or gratuitous violence,
sexual content, hard language, drug abuse, culturally sensitive
material or a combination; at least 85% of the film must be shot in NM;
a guarantor for the principal amount of the loan must be in place; a
signed distribution contract must be in place; and 60% of the
below-the-line payroll and body count must be allocated to NM
residents.
Talent Cap
NM has instituted a $5 million talent cap, which equates to $20 million
in actor salaries. This is a maximum rebate of $5 million for all
eligible talent per production qualifying for the NM rebate. This is
not per person, but for all talent (including stunts) combined.
Film Crew Advancement Program
New Mexico offers a 50% reimbursement of wages for on-the-job training
of New Mexico residents in advanced below-the-line crew positions. New
Mexican Supervisors and Keys have the opportunity to hire and mentor
qualifying NM crew in advanced positions for this program.
Production Facilities
Albuquerque Studios, an 8-stage facility is located 5 minutes from the
Albuquerque airport, and offers Hollywood-type services, including
70,000 sq. feet of mill and construction space, plus a welding shop and
offices.
NEW
YORK
Incentive information: http://www.nyc.gov/html/film/html/incentives/incentives_home.shtml
Film office: http://www.nyc.gov/html/film/html/index/index.shtml
Katherine Oliver, Commissioner
The Mayor's Office of Film
Theatre & Broadcasting
1697 Broadway Suite 602
New York, New York 10019
Email: info@film.nyc.gov
Pat Kaufman, Executive Director
New York State Governor’s Office for Motion Picture & TV
Development
633 Third Avenue
New York, NY 10017
Phone: 212-803-2330
Email: nyfilm@empire.state.ny.usFilm
Email: pkaufman@empire.state.ny.us
Office: http://www.nylovesfilm.com
Incentives:
Tax Credit
Tax
Credit
Producers can obtain a 30% refundable tax credit
from NY State (max for 2009 for all films is $75 million) and a 5% (max
per year for all films is $30 million) refundable tax credit from NY
City on certain expenses. Below-the-line costs are eligible for the
credit if a) the production shoots on a set or stage at a qualified
facility, and b) at least 75% of the total facility related expenses
are born at qualified facilities. Location and other costs are eligible
if either a) at least 75% of the location shooting is done in NYC, or
b) the production spends at least $3 million on facility related costs.
The state credit is paid in one year, whereas the city
credit is paid across two years.
Marketing Credit
New York offers a marketing credit for film and television productions
that complete 75% of their work in NYC. Outdoor media valued at 1% of
NYC production costs will be offered to participating productions for
co-branded advertising related to the “Made in NY” production. Examples
of advertising using this credit include bus shelters and broadcasting
on New York City Media Group Assets. In exchange for the Marketing
Credit, productions must make a “cultural donation” to a not-for-profit
cultural institution of their choice of .01% of NYC production costs.
"Made in NY"
Available to bona fide productions shooting in the City, the "Made
in NY" discount card provides discounts and special offers when
presented to participating vendors, including hotels, airlines, car
rental and messenger services, banking services, production services
and more. New York also offers productions a “Made in NY” logo for
films shooting 75% of their movie in NY, a “Made in NY” premiere, and
concierge services to introduce out of state productions to New York’s
unique locations.
State Only Incentives:
Empire State Film Production Credit gives qualified productions a full
refundable tax credit of 10% on most below-the-line costs, including
crew salaries, equipment, processing, materials, background talent,
etc. Credit is also applicable to preproduction, production, and
post-production done in New York State. It includes crew and equipment
even if brought in from outside the state. This credit can be applied
against New York State taxes.
NY Update: Legislation
has been proposed to increase the credit from 10% to 30% through
2011.
NORTH
CAROLINA
Incentive information: http://www.ncfilm.com
Film office: http://www.ncfilm.com/
Aaron Syrett, Director
North Carolina Film Office
301 North Wilmington St.
Raleigh, NC 27601
Phone: 919-733-9900
Fax: 919-715-0151
Production Hotline: 800-232-9227
Email: aaron@ncfilm.com
Incentives:
Tax Credit
North Carolina now offers a refundable tax credit (paid directly by the
state, after corporate tax returns have been filed) of 15% for all
amounts spent in state and labor and services used in the state. The
actual credit of 15% is subject to state corporate income tax of 6.9%,
reducing the effective credit to 13.97%. Cast and crew need not
be state residents, as long as state taxes are paid on their earnings.
Production companies must spend at least $250,000 in NC to qualify for
the credit. The maximum tax credit is $7.5 million (for a feature film)
and spending over $1 million to any person does not qualify.
Spending for goods purchased or leased from a North Carolina business,
including food, fuel, airline tickets are eligible for the tax credit,
as well as spending for services, including compensation as wages,
regardless of whether money is paid to residents or non-residents.
Everything must be performed in North Carolina.
Qualifying expenses claimed as a credit cannot also be claimed as a
deduction under the state’s tax code. Taxable income must be adjusted
to conform.
Sales and use Tax Discount
The State’s 1% Sales and Use Tax for film-related purchases and rentals
remains in effect, adding to the savings of filming in North Carolina.
This rebate is scheduled to
end Dec. 31, 2009.
NORTH
DAKOTA
Film office: https://www.ndtourism.com/industry/media-links/
Sara Ott Coleman, Director
North Dakota Tourism Division
Century Center
1600 E. Century Ave. Suite 2
PO Box 2057
Bismarck, N.D. 58502-2057
800-435-5663
701-328-2525
Fax: 701-328-4878
Email: socoleman@nd.gov
Incentives:
Lodging Tax Exemption
Hotel stays over 30 days are exempt from all lodging taxes.
OHIO
Film commission: http://www.discoverohio.com
Christina Grozik
Director, Ohio Film Office
Division of Travel and Tourism
77 S High St
Columbus, Ohio 43216-1001
Phone: 614-644-5156
Email: cgrozik@odod.state.oh.us
Incentives:
This state refunds the room tax for hotel stays exceeding 30 days.
OKLAHOMA
Incentive information: http://www.oklahomafilm.org/DesktopDefault.aspx?tabindex=3&tabid=6
Film office: http://www.otrd.state.ok.us/filmcommission/
Jill Simpson, Director
Oklahoma Film and Music Office Film
2015 N. Robinson, Suite 600
Oklahoma City, OK 73102
Phone: 1-800-766-3456
In Oklahoma City: 405-230-8441
Fax: 405-230-8640
Email: jill@oklahomafilm.org
Incentives:
Rebate
Oklahoma provides a 15% rebate on qualified expenses if 50% or more of
the below-the-line crew is from Oklahoma (10% for 25%-50% of local crew
and 5% if below 25% local crew). The residency requirement is
waived for budgets above $30 million. Minimum budget is $2
million of which $1.25 million must be spent in Oklahoma. $5
million per year has been allocated for this program.
Tax Credit for Oklahoma Film & Music Projects
Oklahoma gives state taxpayers who invest in film or music projects
produced in Oklahoma a 25% income tax credit on profits made when those
profits are reinvested in another film or music project produced in
Oklahoma. Credit cannot exceed Oklahoma taxpayer's liability. Credit is
non-assignable and non-transferable
Point of Purchase Tax Exemption
Oklahoma offers to qualified productions on sales taxes paid for
property or services to be used in productions. There is no minimum
budget or expenditure requirement to take advantage of this incentive.
The state’s current sales tax is 4.5%. Local taxes, which vary from
city to city and county to county, average between 3% and 4%. The POP
tax exemption cannot be used in conjunction with the 15% rebate.
OREGON
Film office: http://www.oregonfilm.org/
Steve Oster, Executive Director
Oregon Film & Video Office
One World Trade Center
121 SW Salmon Suite 1205
Portland, OR 97204
(503) 229-5832
Email: steve@oregonfilm.org
Kayla Thames-Berge, LA Representative
Phone: 323-656-0889
Incentives:
Goods/Services Rebate
20% Rebate on all goods/services paid to Oregon vendors. No per
production cap, included any cost related to production as long as it
is paid to an Oregon-based company. There is a $750,000 minimum
spend.
Payroll Rebate
16.2% Rebate on all production payroll for work done in Oregon. No per
production cap, covers all employees, including both Oregon and
non-Oregon residents, for whom Oregon withholding applies. If pay
exceeds $1 million to any person, that pay is not eligible. There
is a $1 million (total) minimum spend.
No Sales Tax
No sales tax in the state of Oregon.
Fee-free State Parks
231 state parks covering 96,000 acres of fantastic Oregon scenery,
including 362 miles of Pacific shoreline, all fee-free for film
productions.
Lodging Tax Waiver
Lodging taxes waived for rooms held longer than 30 days.
PENNSYLVANIA
Incentive information: http://www.film.org
Film Office: http://www.filminpa.com/filminpa/index.jsp
Jane Saul
Pennsylvania Film Office
Commonwealth Keystone Building
400 North Street, 4th Floor
Harrisburg, PA 17120-0225
Phone: 717-783-3456
Fax: 717-787-0687
Email: jsaul@state.pa.us
Incentives:
Tax Credit
Pennsylvania offers a 25% transferable tax credit. Max available
per year is $75 million. In order to qualify for the grant, 60
percent of the total production expenses must be incurred in
Pennsylvania. No payments greater than $15 million are eligible.
Film Grant
Pennsylvania provides up to a 20 percent Film Production Grant for film
production expenses incurred in PA. In order to qualify for the grant,
60 percent of the total production expenses must be incurred in
Pennsylvania. No more than $5 million per year can be awarded.
State Property Free
PA also offers free use of state owned property.
PUERTO
RICO
Incentive information: http://www.puertoricofilm.com
Film office: http://www.puertoricofilm.com
Marketing Manager
Deputy Film Commissioner
PUERTO RICO FILM COMMISSION
355 FD Roosevelt Ave. Suite 106
Hato Rey, PR 00918
Phone: (787) 758-4747 x2250
Fax: (787) 756-5706
Email: ccaraballo@puertoricofilm.com
Postal Address:
P.O. Box 362350
San Juan, Puerto Rico 00936-2350
Incentives:
Tax Credit
Transferable film tax credits of 40% are available, as well as an
investor tax credit allowing either a 40% cash investment or 20% of
budget (whichever is less) to investors in film projects licensed with
the Puerto Rico Film Commissioner.
Requirements:
• License fee (1% of the total budget).
• Endorsement by Department of Treasury.
• Not less than 50% of the principal photography must take place in
Puerto Rico.
• Total tax credit will equal 40% of budget items paid to Puerto Rican
residents up to 50% of the cash invested as equity in the project.
• Maximum of $15 million per year.
Tax credits may be sold and purchased. The full value of the tax credit
against one’s income tax liability can be used by anyone owning the
credit. A market exists for these transactions and the tax credits are
generally sold at a discount of 8-12%.
Other
Hotel rooms are available tax free to personnel engaged in production
work. Income is subject to a flat 7% tax rate. Dividends or income
distributions are 100% tax exempt. Personal property and real estate
are 90% exempt from municipal and state taxes. Income is 100% exempt
from municipal excise taxes. Net income from the rental of real estate
dedicated exclusively to the exploitation of an infrastructure project
is subject to a flat 7% tax rate.
RHODE
ISLAND
Incentive information: http://www.film.ri.gov/taxcredit.html
Film Office: http://www.film.ri.gov/index2.html
Steven Feinberg, Director
Rhode Island Film & Television Office
One Capitol Hill
Providence, RI 02908
Phone: 401-222-3456
Fax: 401-222-3018
Hotline: 401-222-6666
Email: steven@arts.ri.gov
Incentives:
Transferable Tax Credit
Rhode Island offers a 25% tax credit for all Rhode Island spending.. It
also includes salaries for people working on the ground, in RI. The
film/TV commercial/video game production must be filmed primarily (51%)
in the state of Rhode Island and have a minimum budget of $300,000. No
salary cap expenditures.
SOUTH CAROLINA
Incentive information: http://www.scfilmoffice.com/incentives.html
Film office: http://www.FilmSC.com
Commissioner
South Carolina Film Commission
1201 Main Street, 16th Floor
Columbia, SC 29201
803.737.0490
Email: jmonks@sccommerce.com
Incentives:
Cash Rebate
If a production company spends over $1,000,000, it qualifies for:
• South Carolina Supplier Rebate: 30% rebate on South Carolina goods
and services used for production.
• Wage Rebate: 20% rebate of South Carolina crew and ALL performing
artists (resident and non-resident; stunt players included). 10%
rebate for non-resident crew; rebate per non-resident crew member may
not exceed $3500. All personnel of TV series qualify for the full
20% rebate. The following requirements must be made in order to
be eligible for wage rebate: (1) Wages for each qualifying person must
be less than $1MM (2) Wages must be subject to South Carolina
withholding taxes.
Sales, Use, and Accommodation Tax Exemption
A production company that spends $250,000 or more in SC within a
consecutive 12-month period can be relieved of paying state and local
sales and use and accommodation tax in connection with the production
of the film.
Grants
The South Carolina Film Commission has established a grant fund for the
promotion of collaborative production and educational efforts between
state institutions of higher learning and motion picture related
entities.
Indigenous Production Incentives
Production companies that invest >$500,000 in year in SC are
eligible for an income tax credit equal to 20% of investment made in
SC.
• Investors in development and/or production of a film may claim an
income tax credit of up to 20% of the taxpayer’s cash investment up to
$100,000. Credits may not reduce tax liability by more than 50% for any
given year. Unused credits may be carried forward 15 years.
• Investors in production facilities may claim an income tax credit of
up to 20% of the taxpayer’s cash investment up to $5,000,000 total
credits claimed by all investors. Credits may not reduce tax liability
by more than 50% for any given year. Unused credits may be carried
forward 15 years.
SOUTH
DAKOTA
Incentive information: http://www.filmsd.com/filming/default.aspx?id=16
Film Office: http://www.filmsd.com/
Lesa Jarding, Film & Media Rep.
South Dakota Film Office
711 E. Wells Avenue
Pierre, SD 57501
Phone: 605.773.3301
Email: filmsd@state.sd.us
Email: lesa.jarding@state.sd.us
Incentives:
Sales/Use Tax Refund
For expenditures above $250,000, South Dakota will refund any sales/use
taxes paid (including out-of-state taxes).
Lodging Tax Exemption
This state exempts state and city tax on lodging stays for 28
consecutive days.
South Dakota has no corporate or personal income tax.
TENNESSEE
Incentive information: http://www.state.tn.us/film/incentives.htm
Film office: http://www.state.tn.us/film/
Perry Gibson, Executive Director
Tennessee Film & Music Commission
312 8th Avenue North
Tennessee Tower, 9th Floor
Nashville, Tennessee 37243
Direct: 615-741-FILM
Toll free: 1-877-818-3456
Fax: 615-741-5554
Hotline: 615-532-2770
Email: tn.film@state.tn.us
Email: perry.gibson@state.tn.us
Email: Nathan.lux@state.tn.us
Incentives:
Production Rebate #1
13% of qualified expenses; 2% added if 25% of the crew is from
Tennessee. Another 2% is offered if the company spends at least $20,000
in post production, to acquire music written by a resident or to record
music in Tennessee. Out-of-state salaries do not qualify.
Production Rebate #2
In addition, there is also a 15% refunded on necessary expenses if the
production is headquartered in Tennessee. Minimum expenditures of
$1,000,000.
Hotel Tax Exemption
Production Companies are eligible for a refund of Hotel Tax after a
room has been occupied for thirty consecutive days. The Hotel Tax is
then waived from Day 31 on.
In addition, Sales Tax will not be applied to rooms rented to the same
person for a period of ninety continuous days or more. Sales Tax is
therefore waived from Day 91 on.
Income Tax
There is no state tax or local income tax in Tennessee.
Ground Transportation Waivers
All truck permits, fees and fuel taxes can be waived except in the case
of overweight and/or over-sized vehicles.
Free Locations
State-owned buildings and land are available to filmmakers free of
charge. No state filming fees.
TEXAS
Incentive information: http://www.governor.state.tx.us/divisions/film/incentives
Film Office: http://www.governor.state.tx.us/divisions/film
Mailing Address:
P.O. Box 13246
Austin, TX 78711
Street Address:
Bob Hudgins, Director
1100 San Jacinto, Suite 3.410
Austin, TX 78701
Phone: 512-463-9200
Fax: 512-463-4114
Email: film@governor.state.tx.us
Incentives:
Moving Image Industry Incentive Program
Texas offers qualifying feature films, television programs, commercials
and video games the opportunity to receive a payment equal to 5% of
their in-state spending upon completion of an audit of their Texas
expenditures. Projects made in underused areas of Texas are eligible to
receive a payment equal to 6.25% of their total Texas spending.
The maximum payment a project receives cannot exceed $2 million for
feature films, $2.5 million for television programs, $200,000 for
commercials, and $250,000 for video games.
Minimum spending to qualify for the program is $1
million for feature film and television projects, or $100,000 for
commercials and video games. Projects must also complete 80% of
production days in Texas, and at least 70% of the crew and cast
(including extras) must be Texas residents.
Sales Tax Exemptions/Refunds
Productions may claim an upfront sales tax exemption on many of the
items and services used directly in production.
The 6% state hotel occupancy tax may be waived if a
hotel room is occupied for at least 30 consecutive days.
A refund may be claimed for state tax paid on fuel used
off-road.
UTAH
Incentive information: http://film.utah.gov/film_incentives/index.html
Film office: http://film.utah.gov
Marshall Moore, Director
Utah Film Commission
Council Hall/Capitol Hill
300 North State Street
Salt Lake City, Utah 84114
800.453.8824 toll free / 801.538.8740
Fax: 801.538.1397
Email: mdmoore@utah.gov
Incentives:
Rebate
Utah offers a 15 percent rebate to film productions of every dollar
spent in Utah. The production must spend $1 million
in-state. Wages paid to non-residents do not count. $4
million was allocated to the fund in 2008 and there is a $500,000 cap per
project.
Hotel Room Rates
Utah waives 4.25% lodging tax and the sales tax is waived on rooms
where the stay is 30 days or longer.
VERMONT
Incentive information: http://www.vermontfilm.com/filmingvt/taxes.html
Film office: http://www.vermontfilm.com
Loranne Turgeon
Acting Interim Director
10 Baldwin Street, Drawer #33
Montpelier, VT 05633
Hot Line: 802-828-3680
Telephone: 802-828-3618
Fax: 802-828-2221
Email Address: vermontfilm@vermontfilm.com
Incentives:
Sales Tax Exemption
Vermont offers Sales & Use Tax Exemptions on the purchase or rental
of goods and services used in the making of a motion picture. The goods
and services must appear in the film or be used directly in making the
print. State sales tax is 5%.
Hotel Tax Exemption
Companies that book in advance and stay in a hotel for 31 days or more
are exempt from hotel tax.
Income Tax
For the time that non-resident performers are working in-state, income
taxes are assessed at whichever rate is lower, i.e., if the performer
is a resident of a state that does not charge income tax, then they
will owe no Vermont income tax. If the performer is a resident of a
state that assesses a higher income tax than Vermont, they will owe the
lower Vermont income tax on their wages earned.
VIRGINIA
Incentive information: http://www.film.virginia.org
Film office: http://www.film.virginia.org
Rita McClenny, Film Commissioner
Virginia Film Office
901 East Byrd Street
Richmond, VA 23219-4048
Phone: 800-854-6233 or 804-545-5530
Fax: 804-545-5531
Hotline: 800-641-0810
Email: vafilm@virginia.org
Email: rmcclenny@virginia.org
Incentives:
Governor’s Discretionary Rebate
A performance-based incentive provides cash rebate at the Governor’s
discretion taking into consideration length of filming, job creation,
trainees hired, goods and services purchased. For 2008-2009,
$200,000 is allocated to this program.
Sales Tax Exemption
Virginia offers Sales & Use Tax Exemptions that are offered at the
point of sale (rather than as a rebate). Production items exempted
include production facilities, cameras and related equipment, and
editing, dubbing and sound equipment. Tangible personal property and
some production and crew services are also exempted.
Hotel Tax Exemption
Companies that stay in a
hotel for more than 90 consecutive days are eligible for a 3.5% lodging
tax rebate. Filming in most state-owned buildings can be done free of
charge.
History Film Fund
Virginia created a fund to utilize filmed projects
to showcase Virginia's significant contributions to the history of the
United States. To qualify, projects must be from an established company
with a proven track record of production, have a Virginia history
theme, be filmed in the Commonwealth and primarily use a Virginia crew.
Government buildings are offered as locations for
no fee.
WASHINGTON
Incentive information: www.washingtonfilmworks.org
Film office: http://www.filmwashington.com
Amy Dee, Executive Director
WashingtonFilmWorks
1218 Third Avenue, Suite 1515
Seattle, WA 98101
Phone: 206-264.0667
Fax: 206-382.4343
Email: amy@washingtonfilmworks.org
Incentives:
Productions with in-state film related expenditures are
eligible for rebates up to 20% ($3.5 million of total funding per
year). The minimum budget is $500,000 for feature films, $300,000 for
television productions, and $150,000 for commercials. Compensation of
resident cast and crew is capped at $250,000.
Tax Breaks
Washington offers a state sales tax exemption on rental equipment and
the purchase of services. There is no state income tax. Production
companies can receive a refund on local, state, and special use taxes
on rental vehicles used in production. Permitting in Seattle is
$25 per day including city owned property. Vendor discounts may
be available to productions with budgets between $500,000 and $3
million.
Lodging Tax Exemption
There is also a lodging tax exemption available for stays of 30 or more
consecutive days. The production must contract the stay before arrival.
For productions with budgets between $500,000 and $3 million discounts
from vendors may be available. Seattle permits $25/day including city
owned property.
Washington State Film Office
2001 6th Ave., Suite 2600
Seattle, WA 98121
Phone: 206-256-6151
Fax: 206-256-6154
Email: wafilm@cted.wa.gov
WEST
VIRGINIA
Incentives Information: http://www.wvfilm.com/incentives.htm
Film Office: http://www.wvfilm.com
Pamela Haynes, Director
West Virginia Film Office
90 MacCorkle Avenue, SW
South Charleston, WV 25303
Phone Toll Free: 1.866.6WV-FILM, US and parts of eastern Canada
Phone: 304-558-2200, ext. 382
Fax: 304-558-1662
Email: phynes@wvfilm.com
Incentives:
Tax Credit
West Virginia offers a 27% non-refundable, transferable income tax
credit on all direct production expenditures, plus a 4% bonus for 10 or
more full-time resident labor hires (31% possible total). There
is a $10 million cap per year for this program. Beginning in
2010, the credit will be reduced to 22%, plus 4% bonus for 10 or more
full-time resident labor hires (26% possible total).
Tax Exemptions
West Virginia also offers sales tax exemptions on direct-use purchases
and rentals, as well as state and local tax exemptions on hotel stays
in excess of 30 days
WISCONSIN
Incentives Information: http://www.filmwisconsin.net/Incentives/WhatTheyAre.asp
Film office: http://www.filmwisconsin.org/
Scott Robbe, Executive Director
FILM WISCONSIN
"Where Art & Commerce Meet"
648 N. Plankinton Ave - Suite 425
Milwaukee, WI 53207
Office Phone: 414 287 4251
Mobile: 608 338 6665
Email: FilmWisconsin@gmail.com
Email: scottrobbe@gmail.com
Incentives:
Film Production Services Credit
Wisconsin offers a refundable income tax credit equal to 25% of in-state
qualified production expenditures (including wages payed through a
payroll service). Also there’s a nonrefundable income tax credit
equal to 25% of the first $25,000 in wages paid to residents for
in-state service (not including the wages paid to the two highest paid
employees). Also there’s a nonrefundable income tax credit equal
to the sales and use taxes paid on purchases of personal property and
taxable services. Minimum spend is $50,000 for shorts and
$100,000 for any project over 30 minutes.
Film Production Investment Credit
Wisconsin offers an investment tax credit that can be claimed for
investing in Wisconsin based productions. For the first three
years of doing business in Wisconsin, the credit is equal to 15% of
purchasing personal property and 15% to purchase or remodel real
property.
A comprehensive sales and use tax exemption for machinery, equipment
and services used in production and post -production. A 0% tax for all
film and television services contracted by out of state production
companies.
Locations
There are no location fees for cities, towns and
rural areas across the state.
WYOMING
Incentive information: www.filmwyoming.com/incentive
Film office: http://www.wyomingfilm.org
Michell Howard, Manager
Wyoming Film Office
1520 Etchepare Circle
Cheyenne, WY 82007
Phone: 307-777-3400
Toll Free: 800-458-6657
FAX: 307-777-2877
Email: info@wyomingfilm.com
Email: michell.howard@visitwyo.gov
Incentives:
Cash Rebate
Wyoming offers up to 12-15% cash rebate of qualified production
costs. Minimum in-state spending is $500,000. $1 million
was allocated for the program last year.
Lodging Tax Waiver
Wyoming waives the lodging tax for stay in excess of 30 days.
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