FILM INCENTIVES

U.S.A.

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ALABAMA

Alabama Film Office

Birmingham-Jefferson Film Office

 

ALASKA

Alaska Film Group

• No state Sales Tax

State of Alaska Film Program

• No state sales tax

• No lodging tax

• No income tax

• No need for complicated rebate or tax credit programs

• Extended daylight hours in the summertime.

• Minimal permit fees

• Central point of contact for state and federal lands.

• Incredible snow and ice shots year-round.

• Knowledgeable and talented crews.

• Closer than you think. Only 5 hours from L.A., 7 hours from Tokyo, 7 hours from New York and 9 hours from Frankfurt or Seoul.

ARIZONA

Arizona Film Commission

Incentive Guidelines (pdf)

 

CALIFORNIA

California Film Commission

• Free permits and no location fees for California state properties.

• 5% sales tax exemption on post-production equipment.

• No state hotel tax on occupancy.

Imperial County Film Commission

• Local establishments offer discounts for lodging and rental facilities.

• Cheaper labor costs.

• Permitting by the ICFC is free.

Monterey County Film Commission

• Free assistance to productions.

Ridgecrest Regional Film Commission

• Ridgecrest roads and property, Kern County roads and property are permitted at no charge.

• Charges are applicable for items such as ITC and staff displacement.

San Diego Film Commission

• No permit fee Free public properties

• Discount police

• 24/7 service location library

• Hotel discount program

San Francisco Film Commission

• Qualifying Features, Television Movies, Episodes, and Pilots are eligible for a refund of all city fees, all local payroll taxes and a portion of hotel and sales tax during production.* For projects with budgets less than $3 million, 55% of principal photography must take place in San Francisco to qualify.** For projects with budgets of $3 million or more, 65% of principal photography must take place in San Francisco to qualify.

• *The total dollar amount eligible for a rebate for any single production may not exceed the total amount paid in taxes while filming in and/or working in San Francisco.

• **Days filmed on a soundstage or other equivalent in San Francisco, Alameda, Marin or San Mateo counties qualify towards days filmed in San Francisco. However, your production office must be located in the City and County of San Francisco.

 

Santa Clarita Film Office

• Permit Fees: One of the lowest permit fees in the Los Angeles 30 mile zone.

COLORADO

Colorado Film Commission

• 10% Cash Rebate: A production company can qualify for a 10% cash rebate on spending if at least 75% of below the line spending is with Colorado businesses and 75% of crew are Colorado residents. To qualify, an in-state production company must spend at least $100,000 and an out-of-state production company must spent at least $1 million (rebate applies to first dollar spent once the minimum is met). Production companies must fill out a “Statement of Intent” and receive written approval before principle photography begins.

• Hotel Sales Tax Waiver: Colorado state sales tax is waived on all hotel stays of 30 days or more if a contract is signed with the hotel before the stay begins.

• Permits: Most cities, towns and counties in Colorado do not charge for, or have, film permits. In most locations permits are only required for street closures or when requests are made to control public facilities such as streets or parks.

CONNECTICUT

Film Division, Connecticut Commission on Culture and Tourism

• Tax Credit:  30% Digital Medial & Motion Picture Tax Credit. Spend in excess of $50,000 in Connecticut for pre-production, production or post-production expenses on a qualified production and receive tax credits up to 30% of qualified Connecticut spending for goods, services and labor. No annual cap and no per-production cap.

• Connecticut hotel tax is waived for days beyond 30.

DELAWARE

Delaware Film Office

• Easily accessed from New York, Baltimore, and Washington D.C.

• The length of the entire state can be traveled in approximately two hours.

• Delaware has NO state or local general sales tax.

• A low accommodations tax of only 8 percent is ideal for large crews.

• Other fees associated with production — property rental, lodging, support services – are very reasonable when compared with other areas of the USA.

• Available to meet on-location needs, providing the production industry with many services, all cost-free.

FLORIDA

Florida Governor's Office of Film & Entertainment

• Reimburses up to 15% on the total Florida budget of a filmed entertainment program that spends at least $850,000 in qualified expenditures, up to $2 million.

• State Sales Tax Exemption of 6% valid on production purchases and rentals of certain items used exclusively as an integral part of the production activities in Florida.

Fort Lauderdale / Broward County Film Commission

• Qualified productions during fiscal year 2006-2007 may receive a cash rebate of up to 15% of their Florida qualified expenditures, up to a maximum of $2,000,000, provided they spend a minimum of $850,000 in Florida on Florida cast, crew, businesses and vendors.

• No state sales tax on qualified motion picture and television production equipment purchases and rental, or on goods manufactured or produced in Florida for export outside of the state.

Jacksonville Film & Television Commission

• Florida Entertainment Industry Financial Incentive State Sales Tax Exemption.

• Jacksonville Tourist Development Council Grant Program.

Metro Orlando Film & Entertainment Commission

• Florida Entertainment Industry Financial Incentive State Sales Tax Exemption.

Palm Beach County Film and Television Commission

• Qualified productions may receive a cash rebate of up to $2 million, provided they spend a minimum of $850,000 in the state, on Florida businesses and vendors.

• Free Production Space -- The G-Star School of the Arts for Motion Pictures and Broadcasting, a Florida non-profit corporation educating students through motion picture and television production, offers an extraordinary incentive package at no charge to filmmakers. Fully Equipped Studios, Soundstages & Professional Support Services .

• Film friendly Palm Beach County is home to six studios and soundstages complemented by state-of-the-art equipment and amenities.

• Free 24-Hour Services including One-Stop Permitting
  Assistance with accommodations, crew, locations and production services.

• Palm Beach County Film & Television Incentive Grant Program

• The Palm Beach County Office of Economic Development has created a fund making up to $150,000 available to a film/television production studio or a technology company with a multi-media focus that relocates to Palm Beach County.

• Talented Local Crew Base

• For more information on any of the incentives mentioned, please contact the Palm Beach County Film & Television Commission at 561.233.1000/800.745.FILM (3456) or go to www.pbfilm.com

St. Petersburg-Clearwater Area Film Commission

• Soft incentive packages available locally to qualified projects.

• State entertainment incentive fund, available July 1 (go to filminflorida.com for details).

• Statewide sales tax exemption on sales tax for most purchases and leases used in production

Tampa Bay Film Commission

• Florida Entertainment Industry Financial Incentive State Sales Tax Exemption.

GEORGIA

Georgia Film, Video & Music Office

• Comprehensive NEW tax credit effective now.

• Point of purchase sales tax exemption for qualifying productions.

Savannah Film Commission

• BASE TAX CREDIT of 9% with uplifts based on Georgia job creation, expenditures in Tier 1 and 2 counties and for multiple television projects by a single producer.

• 9% INVESTMENT TAX CREDIT. Production companies that spend a minimum of $500,000 in the state on qualified production and postproduction expenditures during a calendar year are eligible for this credit. Eligible productions include feature films, television movies, pilots or series, commercials, music videos and certain interactive projects. This includes most materials, services and labor. The 9% credit applies to both residential and out-of-town hires with a salary cap of $500,000 per person per production.

• For aggregate Georgia wage expenditures (direct hires), the production company will receive a 3% tax credit in addition to the base investment credit of 9%.

• In effect, producers receive a tax credit equal to 12% for all qualified Georgia labor – the base tax credit of 9% plus a bonus of 3% for Georgia hires.

HAWAII

Big Island Film Office

• 20% refundable tax credit on money spent in The Big Island.

• Investment tax credit programs.

Hawaii Film Office

• High Technology Business Investment Tax Credit (commonly known as "Act 221," Session Laws of Hawaii 2001, or "Act 215," Session Laws of Hawaii 2004), which is applicable to a television or film production company that establishes a long-term presence in Hawaii.

• The Motion Picture and Film Production Income Tax Credit, is a refundable tax credit that gives a rebate on expenditures made in Hawaii by a television or film production.

Honolulu Film Office / Island of Oahu

• Refundable tax credit of 15-20% on your Hawaii spend.

• Investment tax credits.

Maui County Film Office

• 20% REFUNDABLE TAX CREDIT for Film, Television, Commercials & New Media.

• Investment tax credits

IDAHO

Idaho Film Bureau

• Sales tax exemption for productions spending $200,000 on a wide variety of qualifying expenses

• Tax incentives for facility development when certain wage/job development criteria are met

• No sales or lodging taxes with stays of 30+ days.

ILLINIOS

Chicago Film Office

• 20% Illinois Film Tax Credit on all local project related expenditures:

  labor, rentals, leases, purchases, services, housing, etc.

  Program is apllicable to all phases (pre-production, production and post-production) of feature film, movies for television, television series and commercials.

Kankakee County Convention & Visitors Bureau

• Tax incentives.

• Filming permits are very affordable.

• Location Scout service complimentary

IOWA

Iowa Film Office

• No state permits or permitting fees.

• State property and parks available for shooting without fees.

• Hotel occupancy tax waived after 30 consecutive days of stay.

• Statewide community network of assistance.

KANSAS

Wichita Convention & Visitors Bureau

• Located in a low-cost area of the U.S.

• Currently in the legislative process of adopting new incentives that will benefit local and out of state film makers. (They would become effective in FY 2008.)

LOUISIANA

Louisiana Governor's Office of Film and Television Development

• 25% Motion Picture Investor Tax Credit

• 10% Louisiana Employment Tax Credit

• 15% Sound Recording Tax Credit

• 15% Digital Media Tax Credit

• 15% Infrastructure Tax Credit

MAINE

Maine Film Office

• Wage reimbursement program for certified media productions. Generally, companies are reimbursed 10% of the amount paid as wages for non-Maine residents and 12% of the amount paid as wages for Maine residents.

• Income tax credit program for investment in certified media productions. A certified media production company may qualify for a non-refundable Maine income tax credit equal to the Maine income tax otherwise due on taxable income related to the certified media production.

Programs eligible for the Maine Attraction Film Incentive include single-medium or multimedia feature films, television shows or series', videos, commercials, photographic projects, interactive computer or video games or other programs intended for a national audience and fixed on film, video tape, computer disk, laser disc or other delivery medium that can be viewed or reproduced and that is exhibited in theaters or by individual television stations or groups of stations, television networks or cable television stations or via other means or licensed for home viewing or use.

MARYLAND

Baltimore Office of Promotion & The Arts; Division of Film, Video, and Television

• Free project registration with the Division of Film, Video and Television

• Free use of selected City properties and facilities
  Parking passes for location scouts

• Discount parking rates at selected locations and parking facilities

• Streamlined permit process and fees

Maryland Film Office

• EMPLOYER WAGE REBATE GRANT PROGRAM, which allows a qualified production company to claim a rebate of 50% of the first $25,000 of wages paid per employee while filming on-location in Maryland for qualifying film and television productions.

  • Employees earning $1 million or more are excluded.
    
    
  • Rebates may not exceed $2 million per project and are funded by an annual appropriation.
    
    
  • The rebate is distributed in the form of a grant.
    
    
  • To qualify, the production must incur at least $500,000 in total direct costs in the State and at least 50% of the production’s filming must occur in Maryland.
    
    
  • In addition, the production must have nationwide distribution.
    
    
  • Grant recipients will be selected by the Secretary of the Department based upon merit and economic benefit to the State.
    
    
• 5% STATE SALES & USE TAX EXEMPTION . An exemption from the 5% state sales tax is available to qualified feature, television, cable, commercial, documentary, music video, etc, projects.

MICHIGAN

Michigan Film Office

• Cash incentive on a sliding scale for film, television and commercials. The MI spending threshold is $200,000. From $200,000-$1 million, a 12% refund; $1 mil-$5 mil, a 16% refund; $5 mil-$10 mil, a 20% refund.

• The film office has $7 million to rebate annually for the next 4 years.

MINNESOTA

Minnesota Film & TV Board

MISSISSIPPI

Mississippi Film Office

• 20-30% tax rebate, depending on amount of local spend, including local payroll

• 10% rebate on non-resident payroll

• Full sales tax exemption (7%) on various production items, including film, contruction materials, props, fabric, costumes, set dressing...

• Sales tax reduction (5 1/2%) on all film equipment

MISSOURI

St. Joseph CVB - Film Division

MONTANA

Montana Film Office

• Rebates. 12% rebate based on hired Montana labor; applied to the first $50,00 worth of wages paid per Montana resident. 8% rebate based on production expenditures in Montana.

• No sales tax.

• Vehicle Licensing Exemptions. Out-of-state commercial vehicles used exclusively in the production of motion pictures, television, or commercials are exempt from licensing requirements for 180 consecutive days.

• Migratory Equipment Tax Exemption. Out-of-state equipment used exclusively in the production of motion pictures, television, or commercials is exempt from property tax for 180 consecutive days.

• No room tax if staying longer than 30 days.

NEVADA

Nevada Film Office - Las Vegas

• Free locations and scouting

• Photo base of thousands of images

• Online directory

• Hardcover production directory

• Intergovernmental liaison service

• Photo guides to Vegas, Reno/Tahoe, roads and countryside

• Abatement of room tax after 30 days

• Affordable accommodations; world class spas, hotels, dining, entertainment

• Strong crew base

• Superior telecommunications and electronic/communications infrastructure

• Extensive transportation resources with more than 50 flights a day between Las Vegas and L.A. area

• 320 days of sunshine in Las Vegas

• Unique locations: The Strip, Hoover Dam, Fremont Street Experience, Lake Tahoe, Downtown Reno, Lamoille Canyon, Pyramid Lake, Black Rock Desert
  Doubles: Middle Eastern deserts, sand dunes Canada, Midwestern farmlands, ranches, rural towns, sci-fi planets and moonscapes, old West. Doing Business in Nevada. Incentives as LLC

• No Corporate Income Tax

• No Personal Income Tax

• No Unitary Tax

• No Inventory Tax

• Low Property Taxes

• Industrial Revenue Bonds

• Customized Industrial Training: This program provides job assistance to new businesses. The funds allow a company to quickly train workers in the specialized skills the company requires.

• Sales Tax Deferral

• Community Development Block Grants

• Business Assessment Tax Abatement

• Sales For Resale Are Exempt

• Sales for resale (wholesale) are exempt from sales & use taxes.

• Sales & Use

NEW HAMPSHIRE

New Hampshire Film and Television Office

 

NEW JERSEY

Film Office of the Atlantic City Convention & Visitors Authority

 

New Jersey Motion Picture / TV Commission

• 20% Tax Credit. This tax credit is available to producers who spend 60% of their budgets in New Jersey, exclusive of post-production costs. The credit is saleable and transferable, and may be carried over to subsequent tax years.

• Loan guarantee program administered by the New Jersey Economic Development Authority. Under this program, the NJEDA will guarantee up to 30% of a bank loan used to finance a motion picture or television program, up to $1.5 million. Filmmakers, in order to qualify, must shoot 70% of their projects in the Garden State. They are also required to spend 50% of their below-the-line budgets here.

• 7% Sales Tax Exemption, when purchasing or renting certain tangible property used directly and primarily in the production of film and television programs. This includes, but is not limited to, the procurement of camera and lighting equipment, hardware, lumber, picture cars and other materials and services.

NEW MEXICO

New Mexico Film Office

• 25% Film Production Tax Rebate.

• 25% tax rebate on all production expenditures, including New Mexico labor, that are subject to taxation by the State of New Mexico. This is a refund, not a credit! There is no minimum spend required and no cap.

• Film Investment Loan for up to $15 million per project - with participation in lieu of interest. Terms are negotiated and budget must be at least $2 million.

• Film Crew Advancement Program (FCAP). A 50% wage reimbursement for on-the-job training of New Mexico residents in advanced below-the-line crew positions.

• No State Sales Tax (Not to be used in conjunction with the 25% tax rebate) An NTTC certificate is presented at the point of sale, and no gross receipts tax (sales tax) is charged. Used primarily for commercials and PSAs

Otero County Film Office

• State of New Mexico Film Incentive Program

Rio Rancho Convention & Visitors Bureau

 

NEW YORK

Buffalo Niagara Film Commission

• EMPIRE STATE FILM PRODUCTION TAX CREDIT, See www.filmbuffaloniagara. org for details.

New York State Governor's Office for Motion Picture & TV Development

• Commercial Incentive

• Empire State Film Production Credit

• Empire State Commercial Production program.

• Sales tax exemption for machinery, equipment, and services used in production and postproduction.

• New York City provides free permits, parking for essential production vehicles and police officers while on location.

Rochester / Finger Lakes Film & Video Office, Inc.

• Empire State Film Production Program

• Sales Tax Exemption

• Extensive digital image library

• Complimentary location scout services

• Comprehensive liaison, research and production facilitation services.

• 2 stages over 7,000 SF.

• Large crew base

• Low cost

• Cooperative local government

• Free or nominal cost permits--few permits required

• Beautiful, diverse locations--lush and abundant parks, waterways and waterfalls, quaint harbor towns, picturesque farms and villages, Americana towns and mid-size cities.

NORTH CAROLINA

Eastern North Carolina Film Commission

• Refundable Tax Credit: A production company spending at least $250,000 in North Carolina on a motion picture or television production is eligible to receive a refundable tax credit of up to 15% on in-state spending for goods, services and labor.

North Carolina Film Office

• 15% tax credit on productions $250,000 and over, and not exceeding a credit per-project of $7.5 million.

• 1% Sales & Use Tax on all production-related items purchased.

OHIO

Cincinnati Film Office

Western Reserve Film Commission

OKLAHOMA

Oklahoma Film & Music Office

• CASH BACK REBATE: The Oklahoma Film Enhancement Rebate Program offers qualified productions a cash back rebate of up to fifteen percent (15%) of documented expenditures made in Oklahoma directly attributable to film, television or commercial production. To be eligible for a rebate payment, the budget for the project(s) must be at least $2M (or cumulatively meet this threshold) with a minimum of $1.25M in Oklahoma expenditures. The rebate is currently capped at $5M per year and is payable the fiscal year following year when expenditures occur.

• P-O-P TAX EXEMPTION: Qualified productions can apply for the Oklahoma Sales Tax Exemption, a point-of-purchase exemption 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 sales tax refund is for state and local sales taxes paid by a qualifying purchaser of such items for use in an eligible production. The state's current sales tax is 4.5%. Local taxes, which vary from city to city and county to county, average between 3% to 4%.

• TAX CREDIT FOR OKLAHOMA FILM & MUSIC PROJECTS : 25% tax credit when profit of an Oklahoma film or music project is reinvested into a second Oklahoma film or music project. Credit cannot exceed Oklahoma taxpayer's liability. Credit is non-assignable.

OREGON

Oregon Film & Video Office

• 10% REBATE on production expenses incurred in the state for feature films, television movies and television series. Must spend at least $1-million in Oregon to qualify (TV series must spend at least $1-million during one season). Maximum Rebate is $250,000 for individual feature or TV movie, or $30,000 per episode for TV series.

• NO SALES TAX: No sales tax on anything. No papers to fill out, no certificates needed, Oregon simply doesn’t have one!

• 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.

• 10% rebate on goods and services purchased from participating vendors.

• Potential income tax rebate for work done in Oregon (legislation pending). In development—call us for details and status.

• Lodging Taxes waived: for rooms held longer than 30 days.

• Portland Parking Rebate: Up to $3,500 in parking fees anywhere in Multnomah County rebated at the rate of $1,000 per 100 hotel room nights purchased.

• Dual Marketing for Casting between Portland and Seattle: Double the talent pool! SAG actors represented by an agent in both markets can work in both markets as a local.

PENNSYLVANIA

Greater Philadelphia Film Office

• Production Grant:  Up to a 20 percent Film Production Grant for film production expenses incurred in the Commonwealth. The grant is available for feature films, television films, television pilots or each episode of a television series. In order to qualify for the grant, 60 percent of the total production expenses must be incurred in Pennsylvania. No more than $10 million per year can be awarded.

• Fee Free Property in Certain Circumstances:  Filmmakers may be able to use Pennsylvania and Philadelphia-owned property for location filming fee-free if the property can be made available during the period that the filmmaker requires.

• Sound Stage:  Philadelphia also offers productions free use on a first come, first served basis of its municipally-owned sound stage at the Philadelphia Navy Yard. Costs incurred and liability insurance coverage, however, are the responsibility of the production.

• Hotel Tax:  Visitors staying 30 days or more in a hotel are not obliged to pay the 14% hotel tax.

• Sales Tax Exemption:  Feature film productions intended for national distribution produced in the Commonwealth of Pennsylvania may be eligible for a Manufacturer's Sales Tax Exemption Certificate for goods purchased to be used in the filming process.

Pennsylvania Film Office

• Sales Tax Exemption: In Pennsylvania, feature film productions are not subject to sales tax at the point of retail sale or use by a producer of a feature-length motion picture distributed to a national audience. The exemption is not a rebate. It begins at the time of purchase.

• Free Use of State-Owned Property: Except for extraordinary activities, no department or agency of the Commonwealth may charge a fee or other cost, except the actual costs incurred by the affected department or agency, for the use of State-owned property for the purpose of making commercial motion pictures.

• Film Production Tax Credit: Pennsylvania provides up to a 20 percent Film Production Tax Credit for film production expenses incurred in the Commonwealth. The tax credit is available for feature films, television series and television shows of 15 minutes or more in length that are intended for a national audience. In order to qualify for the tax credit, 60 percent of the total production expenses must be incurred in Pennsylvania during the taxable year.

Pittsburgh Film Office

• Film Production Grant Incentive:  Up to a 20 percent Film Production Grant for film production expenses incurred in the Commonwealth. The grant is available for feature films, television films, television pilots or each episode of a television series. In order to qualify for the grant, 60 percent of the total production expenses must be incurred in Pennsylvania. No more than $10 million per year can be awarded.

• Sales and Hotel Tax Exemption:  In Pennsylvania, feature film productions are not subject to sales tax at the point of retail sale or use by a producer of a feature-length motion picture distributed to a national audience. The exemption is not a rebate and begins at the time of purchase. Hotel occupancy tax is also exempt for hotel stays in excess of 30 days.

• Free Use of State-Owned Property:  Except for extraordinary activities, no department or agency of the Commonwealth of Pennsylvania may charge a fee or other cost, except the actual costs incurred by the affected department or agency, for the use of State-owned property for the purpose of making commercial motion pictures.

PUERTO RICO

Puerto Rico Film Commission

• 40% Tax Credit

RHODE ISLAND

Rhode Island Film & Television Office

• 25% tax credit to productions with a minimum of $300,000 on-the-ground "spend", who have shot at least 51% of their project in RI. There is no cap, and the tax credit is totally transferable.

SOUTH CAROLINA

South Carolina Film Commission

• CASH REBATE - NOT a cumbersome TAX CREDIT. South Carolina is the only state that reserves your rebate once your project is qualified. The rebate may be claimed as early as 30 days after final audit, enabling the producer to utilize the cash for post-production.

• 20% Wage Rebates- on wages of all employees subject to SC withholding tax and earning less than $1,000,000 30%

• Supplier Rebates- on ALL in state expenditures and some (big-expense) out of state expenditures qualify

• Sales and Accommodations Tax exemptions- An ADDITIONAL 5-8.5% savings

• Fee-free state properties

TENNESSEE

East Tennessee Television & Film Commission

Memphis & Shelby County Film & Television Commission

TEXAS

Dallas Film Commission

• Tax exemption on items related to production.

• State tax rebated on hotel stays of 30 days or more.

• Low cost, one-stop-shop permits.

• Skilled, hard working crew.

• Low cost locations.

• Large infrustructure with resourses rarely found between the coasts.

UTAH

Utah Film Commission

Park City Film Commission

VERMONT

Vermont Film Commission

• Hotel stays of 30 days are tax-free

• Sales and use tax is exempt on goods and services used in the making of a film, television or commercial.

• Income Tax:  Out of state performers are guaranteed to pay no more income tax in Vermont than they would in their home state, including none if their home state has no income tax.

VIRGINIA

Virginia Film Office

• CASH REBATE at the Governor’s discretion, taking into consideration length of filming, job creation, trainees hired, goods and services purchased. The rebate will be paid to qualified production companies at the end of physical production and payment will be issued upon completion of a report of Virginia expenditures.

• TAX EXEMPTIONS:  Exemption from state sales and use taxes and hotel taxes for stays of 30 days or more in many localities.

• LOCATIONS:  State owned locations are provided free of charge.

• OFFICE BUILDING:  Based on availability, use of a state owned 35,000 square foot office building for office and production is accessible. The building has a 30’ ceiling in certain sections and is in the City of Richmond.

• FILM OFFICE assisting in negotiating other free or low cost locations that have historically resulted in significant savings to productions shooting in the state.

WASHINGTON

Washington State Film Office

• Up to 20% rebate on in state spending.

• State Sales and Use tax off rental equipment, services

• All taxes off vehicles used in production

• 30% - 70% off below-the-line services (from participating vendors) for shows between $500,000 and $3 Million Seattle

• Permits $25/day, including city owned property

WEST VIRGINIA

West Virginia Film Office

• DIRECT USE EXEMPTIONS:  Sales tax exemption for purchases (including rentals) of tangible personal property or services directly used in an "Entertainment Production Project" (no cap imposed; no minimum spend required). ["Entertainment Production Project" is the physical creation and manufacture of motion pictures, television programs, commercials, music videos, and other similar types of Entertainment Properties.]

• LODGING EXEMPTIONS:  Exemptions from state and local hotel/motel taxes after 30 consecutive days per person at the same facility.

• RIVER ON DEMAND™:  Would you like to be able to control the flow of a river for your production? River On Demand™ allows you to choose between raging whitewater or calm water. As a complimentary service made possible by the drawdown of Summersville Lake by the U.S. Army Corps of Engineers, Huntington District, the WVFO is able to offer an open filming window on the Gauley River during November for motion picture and television productions that require special whitewater releases. On occasion, special releases may occur outside this window.

• Fee Free Locations: (see Website)

• Vehicle Rentals to Studio Productions: (see website)

• Miscellaneous Enhancements: (see website)

WYOMING

Wyoming Film Office

• Cash Rebate: for production companies of up to 15% on dollars spent in the State of Wyoming. The production company must spend a minimum amount of $500,000 to qualify and then meet additional criteria to determine the rebate percentage between 12%-15%.

• Qualified expenditures generally include, but are not limited to:

• Wages, salaries, or other compensation for technical and production crews, directors, producers, performers and extras who are residents of this state.

• Expenditures on goods and services in Wyoming for preproduction, production, post-production, digital media effects services, rental equipment, meals, lodging, sets, and set construction. Rebate percentage between 12% and 15% based on the following criteria: • Wyoming storyline (full 15% rebate)

• Behind the scenes footage highlighting Wyoming locations (up to 14% rebate)

• Wyoming props and product placement (up to 13% rebate)

• Filmed in Wyoming credit (minimum 12% rebate)

• Other promotional opportunities that provide Wyoming tourism value could be negotiated to determine rebate percentage.

• Lodging Tax: Waived for hotel/motel stays in excess of 30 days.

• Additional Discount on Production Related Services: The Wyoming Film Office has asked Wyoming businesses to offer production companies filming in Wyoming an additional 10% discount on production related services.

THE ABOVE INCENTIVES ARE ALSO LISTED
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