{"id":358,"date":"2012-06-01T09:35:36","date_gmt":"2012-06-01T16:35:36","guid":{"rendered":"http:\/\/moviesharkdeblore.com\/site\/?p=358"},"modified":"2014-10-08T09:36:52","modified_gmt":"2014-10-08T16:36:52","slug":"at-a-glance-filmmaking-tax-incentives-cheat-sheet","status":"publish","type":"post","link":"https:\/\/behindthelensonline.net\/site\/miscellaneous\/at-a-glance-filmmaking-tax-incentives-cheat-sheet\/","title":{"rendered":"AT A GLANCE: FILMMAKING TAX INCENTIVES CHEAT SHEET"},"content":{"rendered":"

AT A GLANCE: FILMMAKING TAX INCENTIVES<\/strong><\/p>\n

Alabama – depending on the size of your budget, sales and use tax exemptions are available<\/p>\n

Alaska – spend more than 100K in “qualified” purchases and you start with 30% base. Get an additional 10% credit if you hire an Alaskan crew and yet another 4% if you shoot rurally and\/or during a specific season.<\/p>\n

Arizona – 10-20% income tax credit & use exemptions<\/p>\n

Arkansas – state sales and use taxes are refunded<\/p>\n

California – 20-25% in credits with a $100 million cap. Individual cities also offer incentives.<\/p>\n

Colorado – hotel tax refund<\/p>\n

Connecticut – 30% for budgets over $50K<\/p>\n

Florida – 15% cash reimbursement<\/p>\n

Georgia – sales and use tax exemptions<\/p>\n

Hawaii – 15-20% refundable production credits<\/p>\n

Idaho – rebate of 5% sales tax for budgets of $200K or higher<\/p>\n

Illinois – 20% tax credit on Illinois salaries; 20% of production spending<\/p>\n

Indiana – 15% tax credits; fee-free locations<\/p>\n

Kansas – 4.9% reimbursement; no taxes on hotels\/motels<\/p>\n

Kentucky – 6% sales and use refunds<\/p>\n

Louisiana – 30% base on anything spent in the state; additional 5% for Louisiana hires<\/p>\n

Maine – rebates on wage and income taxes; no state sales tax on “qualified” items; no taxes on gas; reimbursement on hotel tax<\/p>\n

Maryland – 5% sales tax exemption<\/p>\n

Massachusetts – 20-25% in tax credits<\/p>\n

Michigan – new in 2012 is $25 million in incentives; 9% tax credit for films under $15 million; no taxes on hotels\/motels\/lodging; up to 20% tax rebate for films $5-10 million with a reducing scale system down to $200K budgets<\/p>\n

Minnesota – sales tax exemption; free office space<\/p>\n

Mississippi – 10% rebate; 10% tax credit; miscellaneous exemptions<\/p>\n

Missouri – 35% credit capped at $4.5 million pending legislative amendment to $10 million<\/p>\n

Montana – 12% on Montana labor; 8% on “qualified” expenses<\/p>\n

New Hampshire – no permits, no sales tax, no personal income tax, no capital gains or use tax<\/p>\n

New Jersey – 20% tax credit<\/p>\n

New Mexico – 25% tax rebate; loans available for films budgeted $2 million and up<\/p>\n

New York – 30% production credit; 10% post-production for “qualifying” projects<\/p>\n

North Carolina – 25% tax credit for in-state spending for goods, services and labor. Minimum budget of $250K<\/p>\n

Ohio – 25-35% credit with restrictions<\/p>\n

Oklahoma – 17% cash back on productions over $500K<\/p>\n

Oregon – 20% rebate with additional cash payment up to 16.2% of wages paid<\/p>\n

Pennsylvania – 25% credit to films that spend at least 60% of total budget in PA. Additional incentives from individual cities such as Philadelphia.<\/p>\n

Puerto Rico – 40% transferrable tax credit; hotel tax waivers; free locations; $50 million in tax credits for $125 million of capacity of payments to PR residents. No caps. Any compensation paid to an actor qualifies.<\/p>\n

Rhode Island – 30% transferrable credit. Minimum budget of $300K<\/p>\n

South Carolina – state, local use and sales tax exemptions for budgets $250K and higher; incentives for post-production; 20% off labor and 30% off supplies for budgets of $1 million and higher<\/p>\n

South Dakota – sales tax exemption<\/p>\n

Tennessee – 13\/15\/17% tiers<\/p>\n

Texas – 5-15% refunds; sales tax exemptions<\/p>\n

Utah – up to 25% tax credit rebate or cash rebate<\/p>\n

Vermont – sales, use and hotel tax exemptions<\/p>\n

Virginia – tax credit program that is capped at $2.5 million<\/p>\n

Washington – no state income tax, sales tax exemptions on rentals and service, tax exemption for 30+ days hotel\/motel\/lodging<\/p>\n

West Virginia – 31% transferable tax credits are available – 27% base, 4% for 10 or more resident crew\/talent hires. $250K minimum with no cap. Sales and hotel\/motel\/lodging tax exemptions, fee-free locations<\/p>\n

Wisconsin – 25% tax credit; 15% state income tax credit; sales and use tax exemptions<\/p>\n

Wyoming – rebates up to 15%<\/p>\n

GOING GLOBAL<\/strong><\/p>\n

BRAZIL – A grant is available for approximately $700K for 2 to 4 individual projects. Non-repayable.<\/p>\n

CANADA<\/p>\n

Alberta – guaranteed government grant that can be used to raise production money; no sales tax<\/p>\n

British Columbia – 18% base; 15% for VFX or digital animation<\/p>\n

Manitoba – potential for 65% credits based on various incentives<\/p>\n

New Brunswick – up to 40% of salaries paid to NB residents; 10% rural shooting bonus<\/p>\n

Northwest Territories\/Yukon – up to 25% of wages paid to residents<\/p>\n

Nova Scotia – 50-65% tax credit; sales tax rebates<\/p>\n

Ontario – 35% tax credit on eligible Ontario based labor; 40% credit on first $240K for first-time<\/strong> producers<\/p>\n

Quebec – 25% cash back on all expenses plus 20% bonus on all VFX shots on extended eligible labor; federal tax credit of 16% on labor for total available of 44%<\/p>\n

Saskatchewan – 45% base tax credit plus 5% rural bonus (shoot 50% of principal photography within 25 miles of Saskatchewan\u0081fs two major cities) and 5% for hiring local talent (hire 6 residents for every 10 below-the-line jobs)<\/p>\n

CROATIA – 20% tax rebate<\/p>\n

FIJI – 47% rebate for qualifying Fiji production expenditures. Per the Fiji Audio Visual Commission, “whatever you pay out of a Fiji bank account qualifies as a Fiji production expenditure, including wages to crew brought in.”<\/p>\n

MEXICO – direct reimbursement of up to 17.5% of money spent in the country<\/p>\n

UNITED KINGDOM – 25% cash rebate on expenditures under 20 million pounds\/$30 million USD; 20% cash rebate on expenditures over 20 million pounds\/$30 million USD. Cap at 80%<\/p>\n","protected":false},"excerpt":{"rendered":"

AT A GLANCE: FILMMAKING TAX INCENTIVES Alabama – depending on the size of your budget, sales and use tax exemptions are available Alaska – spend more than 100K in “qualified” purchases and you start with 30% base. Get an additional 10% credit if you hire an Alaskan crew and yet another 4% if you shoot […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-358","post","type-post","status-publish","format-standard","hentry","category-miscellaneous"],"yoast_head":"\nAT A GLANCE: FILMMAKING TAX INCENTIVES CHEAT SHEET - Behind The Lens Online<\/title>\n<meta name=\"description\" content=\"Behind the Lens is your home for in-depth movie reviews, filmmaker & celebrity interviews, and more, all by industry professional and film critic debbie lynn elias...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/behindthelensonline.net\/site\/miscellaneous\/at-a-glance-filmmaking-tax-incentives-cheat-sheet\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"AT A GLANCE: FILMMAKING TAX INCENTIVES CHEAT SHEET\" \/>\n<meta property=\"og:description\" content=\"Behind the Lens is your home for in-depth movie reviews, filmmaker & celebrity interviews, and more, all by industry professional and film critic debbie lynn elias...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/behindthelensonline.net\/site\/miscellaneous\/at-a-glance-filmmaking-tax-incentives-cheat-sheet\/\" \/>\n<meta property=\"og:site_name\" content=\"Behind The Lens Online\" \/>\n<meta property=\"article:published_time\" content=\"2012-06-01T16:35:36+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2014-10-08T16:36:52+00:00\" \/>\n<meta name=\"author\" content=\"debbie lynn elias\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"debbie lynn elias\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/behindthelensonline.net\\\/site\\\/miscellaneous\\\/at-a-glance-filmmaking-tax-incentives-cheat-sheet\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/behindthelensonline.net\\\/site\\\/miscellaneous\\\/at-a-glance-filmmaking-tax-incentives-cheat-sheet\\\/\"},\"author\":{\"name\":\"debbie lynn elias\",\"@id\":\"https:\\\/\\\/behindthelensonline.net\\\/site\\\/#\\\/schema\\\/person\\\/2d9b602095eb0ce3d363efb75ad0b5d4\"},\"headline\":\"AT A GLANCE: FILMMAKING TAX INCENTIVES CHEAT SHEET\",\"datePublished\":\"2012-06-01T16:35:36+00:00\",\"dateModified\":\"2014-10-08T16:36:52+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/behindthelensonline.net\\\/site\\\/miscellaneous\\\/at-a-glance-filmmaking-tax-incentives-cheat-sheet\\\/\"},\"wordCount\":815,\"publisher\":{\"@id\":\"https:\\\/\\\/behindthelensonline.net\\\/site\\\/#organization\"},\"articleSection\":[\"Miscellaneous\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/behindthelensonline.net\\\/site\\\/miscellaneous\\\/at-a-glance-filmmaking-tax-incentives-cheat-sheet\\\/\",\"url\":\"https:\\\/\\\/behindthelensonline.net\\\/site\\\/miscellaneous\\\/at-a-glance-filmmaking-tax-incentives-cheat-sheet\\\/\",\"name\":\"AT A GLANCE: FILMMAKING TAX INCENTIVES CHEAT SHEET - Behind The Lens Online\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/behindthelensonline.net\\\/site\\\/#website\"},\"datePublished\":\"2012-06-01T16:35:36+00:00\",\"dateModified\":\"2014-10-08T16:36:52+00:00\",\"description\":\"Behind the Lens is your home for in-depth movie reviews, filmmaker & celebrity interviews, and more, all by industry professional and film critic debbie lynn elias...\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/behindthelensonline.net\\\/site\\\/miscellaneous\\\/at-a-glance-filmmaking-tax-incentives-cheat-sheet\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/behindthelensonline.net\\\/site\\\/miscellaneous\\\/at-a-glance-filmmaking-tax-incentives-cheat-sheet\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/behindthelensonline.net\\\/site\\\/miscellaneous\\\/at-a-glance-filmmaking-tax-incentives-cheat-sheet\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/behindthelensonline.net\\\/site\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"AT A GLANCE: FILMMAKING TAX INCENTIVES CHEAT SHEET\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/behindthelensonline.net\\\/site\\\/#website\",\"url\":\"https:\\\/\\\/behindthelensonline.net\\\/site\\\/\",\"name\":\"Behind The Lens Online\",\"description\":\"a division of elias entertainment network\",\"publisher\":{\"@id\":\"https:\\\/\\\/behindthelensonline.net\\\/site\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/behindthelensonline.net\\\/site\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/behindthelensonline.net\\\/site\\\/#organization\",\"name\":\"Behind the Lens\",\"url\":\"https:\\\/\\\/behindthelensonline.net\\\/site\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/behindthelensonline.net\\\/site\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/behindthelensonline.net\\\/site\\\/wp-content\\\/uploads\\\/2015\\\/01\\\/behind-the-lens.jpg\",\"contentUrl\":\"https:\\\/\\\/behindthelensonline.net\\\/site\\\/wp-content\\\/uploads\\\/2015\\\/01\\\/behind-the-lens.jpg\",\"width\":600,\"height\":748,\"caption\":\"Behind the Lens\"},\"image\":{\"@id\":\"https:\\\/\\\/behindthelensonline.net\\\/site\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/behindthelensonline.net\\\/site\\\/#\\\/schema\\\/person\\\/2d9b602095eb0ce3d363efb75ad0b5d4\",\"name\":\"debbie lynn elias\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5a60e3b15ca5d6738c95ea65bba59991c6f773c3bd70c951668c9dcbdc66b12f?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5a60e3b15ca5d6738c95ea65bba59991c6f773c3bd70c951668c9dcbdc66b12f?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5a60e3b15ca5d6738c95ea65bba59991c6f773c3bd70c951668c9dcbdc66b12f?s=96&d=mm&r=g\",\"caption\":\"debbie lynn elias\"}}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"AT A GLANCE: FILMMAKING TAX INCENTIVES CHEAT SHEET - Behind The Lens Online","description":"Behind the Lens is your home for in-depth movie reviews, filmmaker & celebrity interviews, and more, all by industry professional and film critic debbie lynn elias...","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/behindthelensonline.net\/site\/miscellaneous\/at-a-glance-filmmaking-tax-incentives-cheat-sheet\/","og_locale":"en_US","og_type":"article","og_title":"AT A GLANCE: FILMMAKING TAX INCENTIVES CHEAT SHEET","og_description":"Behind the Lens is your home for in-depth movie reviews, filmmaker & celebrity interviews, and more, all by industry professional and film critic debbie lynn elias...","og_url":"https:\/\/behindthelensonline.net\/site\/miscellaneous\/at-a-glance-filmmaking-tax-incentives-cheat-sheet\/","og_site_name":"Behind The Lens Online","article_published_time":"2012-06-01T16:35:36+00:00","article_modified_time":"2014-10-08T16:36:52+00:00","author":"debbie lynn elias","twitter_card":"summary_large_image","twitter_misc":{"Written by":"debbie lynn elias","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/behindthelensonline.net\/site\/miscellaneous\/at-a-glance-filmmaking-tax-incentives-cheat-sheet\/#article","isPartOf":{"@id":"https:\/\/behindthelensonline.net\/site\/miscellaneous\/at-a-glance-filmmaking-tax-incentives-cheat-sheet\/"},"author":{"name":"debbie lynn elias","@id":"https:\/\/behindthelensonline.net\/site\/#\/schema\/person\/2d9b602095eb0ce3d363efb75ad0b5d4"},"headline":"AT A GLANCE: FILMMAKING TAX INCENTIVES CHEAT SHEET","datePublished":"2012-06-01T16:35:36+00:00","dateModified":"2014-10-08T16:36:52+00:00","mainEntityOfPage":{"@id":"https:\/\/behindthelensonline.net\/site\/miscellaneous\/at-a-glance-filmmaking-tax-incentives-cheat-sheet\/"},"wordCount":815,"publisher":{"@id":"https:\/\/behindthelensonline.net\/site\/#organization"},"articleSection":["Miscellaneous"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/behindthelensonline.net\/site\/miscellaneous\/at-a-glance-filmmaking-tax-incentives-cheat-sheet\/","url":"https:\/\/behindthelensonline.net\/site\/miscellaneous\/at-a-glance-filmmaking-tax-incentives-cheat-sheet\/","name":"AT A GLANCE: FILMMAKING TAX INCENTIVES CHEAT SHEET - Behind The Lens Online","isPartOf":{"@id":"https:\/\/behindthelensonline.net\/site\/#website"},"datePublished":"2012-06-01T16:35:36+00:00","dateModified":"2014-10-08T16:36:52+00:00","description":"Behind the Lens is your home for in-depth movie reviews, filmmaker & celebrity interviews, and more, all by industry professional and film critic debbie lynn elias...","breadcrumb":{"@id":"https:\/\/behindthelensonline.net\/site\/miscellaneous\/at-a-glance-filmmaking-tax-incentives-cheat-sheet\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/behindthelensonline.net\/site\/miscellaneous\/at-a-glance-filmmaking-tax-incentives-cheat-sheet\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/behindthelensonline.net\/site\/miscellaneous\/at-a-glance-filmmaking-tax-incentives-cheat-sheet\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/behindthelensonline.net\/site\/"},{"@type":"ListItem","position":2,"name":"AT A GLANCE: FILMMAKING TAX INCENTIVES CHEAT SHEET"}]},{"@type":"WebSite","@id":"https:\/\/behindthelensonline.net\/site\/#website","url":"https:\/\/behindthelensonline.net\/site\/","name":"Behind The Lens Online","description":"a division of elias entertainment network","publisher":{"@id":"https:\/\/behindthelensonline.net\/site\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/behindthelensonline.net\/site\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/behindthelensonline.net\/site\/#organization","name":"Behind the Lens","url":"https:\/\/behindthelensonline.net\/site\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/behindthelensonline.net\/site\/#\/schema\/logo\/image\/","url":"https:\/\/behindthelensonline.net\/site\/wp-content\/uploads\/2015\/01\/behind-the-lens.jpg","contentUrl":"https:\/\/behindthelensonline.net\/site\/wp-content\/uploads\/2015\/01\/behind-the-lens.jpg","width":600,"height":748,"caption":"Behind the Lens"},"image":{"@id":"https:\/\/behindthelensonline.net\/site\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/behindthelensonline.net\/site\/#\/schema\/person\/2d9b602095eb0ce3d363efb75ad0b5d4","name":"debbie lynn elias","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/5a60e3b15ca5d6738c95ea65bba59991c6f773c3bd70c951668c9dcbdc66b12f?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/5a60e3b15ca5d6738c95ea65bba59991c6f773c3bd70c951668c9dcbdc66b12f?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5a60e3b15ca5d6738c95ea65bba59991c6f773c3bd70c951668c9dcbdc66b12f?s=96&d=mm&r=g","caption":"debbie lynn elias"}}]}},"_links":{"self":[{"href":"https:\/\/behindthelensonline.net\/site\/wp-json\/wp\/v2\/posts\/358","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/behindthelensonline.net\/site\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/behindthelensonline.net\/site\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/behindthelensonline.net\/site\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/behindthelensonline.net\/site\/wp-json\/wp\/v2\/comments?post=358"}],"version-history":[{"count":3,"href":"https:\/\/behindthelensonline.net\/site\/wp-json\/wp\/v2\/posts\/358\/revisions"}],"predecessor-version":[{"id":361,"href":"https:\/\/behindthelensonline.net\/site\/wp-json\/wp\/v2\/posts\/358\/revisions\/361"}],"wp:attachment":[{"href":"https:\/\/behindthelensonline.net\/site\/wp-json\/wp\/v2\/media?parent=358"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/behindthelensonline.net\/site\/wp-json\/wp\/v2\/categories?post=358"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/behindthelensonline.net\/site\/wp-json\/wp\/v2\/tags?post=358"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}