2.5 % Shreveport Sales tax rebate

Some free locations such as a closed prison, City Jail, and a 52,000 seat stadium just to name a few

Get up to 30% back on your production expenditures in Louisiana and an
additional 10% on your Louisiana resident Labor.

State of California Incentives: http://www.film.ca.gov/Incentives.htm

25% on all in-state Wages;

20% on all out-of-state Wages;

30%+ on Supplies



South Carolina offers many forms of television and film production incentives. Combine our cash rebates and film tax incentives to get the best value for your production.



Go here to learn more: http://www.filmsc.com/incentives/default.aspx

Oregon Film Incentives



The following information is reprinted from the Oregon Film Office website with permission and edited only where Southern Oregon specifics apply.



OregonFilm.orgThe Oregon film incentive programs are administrated by the Governor's Office of Film & Television. To apply, or for more details please call the office at: 503-229-5832 or visit http://oregonfilm.org/incentives.

Incentives



State of Oregon

In addition to the strength of its industry resources, Oregon also offers a host of generous incentive programs to help your bottom line. The incentive programs administered by the Oregon Film Office offer a rebate of 20% of your Oregon-based goods and services, and an additional cash payment of up to 16.2% of wages paid to production personnel. Unlike other states' programs, these incentives are cash rebates as opposed to tax credits. Combine these rebates with the fact that Oregon has NO SALES TAX and you'll be seeing green both on-screen as well as on your cost reports.



For a list of frequently asked questions regarding the incentive program please click: INCENTIVES FAQ

Oregon Production Investment Fund



The Oregon Production Investment Fund offers qualifying film or television productions a 20% cash rebate on production-related goods and services paid to Oregon vendors and a 10% cash rebate of wages paid for work done in Oregon including both Oregon and non-Oregon residents. (The labor portion of this rebate can be combined with the Greenlight Oregon program for an effective labor rebate of 16.2%. See next section for details.) A production must directly spend at least US $750,000 in Oregon to qualify. There is no per production cap.



Administrative Rules (PDF)

OPIF Production Rebate Application (PDF)

Oregonians: Click here for information on how to contribute to the OPIF Fund for tax credit

Greenlight Oregon Labor Rebate



The Greenlight Oregon Labor Rebate offers productions that spend more than $1 million in Oregon a cash rebate of up to 6.2% of Oregon-based payroll. This rebate can be combined with the Oregon Production Investment Fund incentive for an effective rebate of 16.2% on qualifying production payroll.



Labor Rebate Application for Certification (PDF)

Labor Rebate Admininistrative Rules Application, Certification and Withholding (PDF)

Labor Rebate Admin Rules — Payment of Rebates (PDF)



Implementation of the Greenlight Oregon Program was funded in part with Oregon Lottery Funds administered by the Oregon Economic and Community Development Department.

Indigenous Oregon Production Investment Fund (i-OPIF)



The 2009 Oregon legislature passed SB863 which created the "Indigenous Oregon Production Investment Fund (i-OPIF)." The i-OPIF program provides the same rebates of 20% of goods and services and 10% of Oregon labor for films produced by Oregon filmmakers who spend a minimum of $75,000 but not more than $750,000 on their project. Other requirements will apply. The program is now in effect and applications are being accepted.



i-OPIF Administrative Rules (PDF)

i-OPIF Application Form (PDF)

Additional Savings

No Sales Tax



And when we say "no sales tax" we don't mean "a sales tax waiver in some categories as long as you fill out some paperwork". Oregon has no sales tax on anything, which equates to no upfront costs for your production, no records to keep and no administrative hassles trying to get a sales tax refund. Like our scenery, it's kind of refreshing isn't it?

Fee-free State Parks, Cities and Counties



Fee Free CitiesOregon State Parks will waive filming fees in exchange for acknowledgement in the credits or other scenarios that would be beneficial to the parks. There are more than 200 parks around the state, encompassing over 96,000 acres of incredible Oregon scenery and 362 miles of Pacific shoreline.



There are also currently 20 cities and 2 counties that are "Fee Free" locations (PDF).

Hotel Discounts



Southern Oregon's film-friendly business atmosphere includes a wide variety of hotels and business apartment rentals that offer highly competitive rates.

Lodging Taxes Waived



Lodging taxes are waived for rooms held longer than 30 days.

No Jurisdiction for SAG Extras



In Southern Oregon, a film that is using SAG actors in speaking roles does not need to use SAG extras.

OPIF Contribution For Tax Credit



Since 2012, the OPIF tax credit sale has been moved to an online auction system. You can find the current information about the tax credits and any upcoming auction opportunities on the OPIF Tax Credit page



OPIF Tax Credit Statutes from HB 3672

The mission of the Film Marketing Partnerships is to market the St. Petersburg Clearwater area as a film production destination that supports financially viable and high-production-value-film, television and digital media that contribute to the county's tourism industry and local economy.
This local incentive program pays an agreed-upon amount to qualifying production companies in return for specific promotional commitments to the St. Petersburg-Clearwater, Florida, area. Grants typically range from $5,000 to $250,000.
Recent films to utilize this incentive are Tim Burton's Miss Peregrine's Home for Peculiar Children, Random Tropical Paradise, and Paying Mr. McGetty.
Goals

Attract filmmakers to Pinellas County
Increase the length of stay of filmmakers and out-of-town crews
Increase the number of room nights occupied by crews
Generate a favorable profile of this area among decision-makers within the filmmaking industry and media content creators. The county and a production company will evaluate destination exposure, resort tax revenue, and how the area may be promoted as a filmmaking region. Upon agreement, and a contract, the county will pay the production company the agreed upon amount.
Destination exposure may be evaluated partly or entirely upon the following criterion:

Portrayal of the destination
References to the destination in the story
Featuring natural attractions, landmarks or significant key locations
Citing in the film's credits, as agreed between the film commission and film producers
Appearances or testimonials from film or TV principals on behalf of the area for use on our website.
Taped testimonials or discussion of the destination on the DVD by director, producers and/or talent
Partnerships on joint public relations campaigns for film promotion
Film premiere marketing and hosting opportunities

Film Tax Credit Program



The Film Tax Credit Program provides incentives to qualified production companies that produce feature films, television series, relocated television series, television pilots, films for television, and/or incur post-production costs associated with the original creation of these productions.



Eligible production can receive refundable credit of up to 30% of production costs incurred in New York State.



Additional credit may be available for productions with budgets over $500,000 in select NYS Counties.



Eligibility:



The following guidelines are required to qualify for NYS Film Tax Credit Program:



Production must be a feature length film, television series, or television pilot. Productions with budgets of $15 million or more and owned by a publically traded entity must shoot 10% of principal photography shooting days at a qualified production facility. (Television Pilots, and independent productions with budgets of $15 million or less are exempt from this rule)

Television Pilots must film a minimum of one day of principal photography at a QPF. Productions with budgets of $15 million or less and independently operated must film a minimum of one day at qualified production facility. If a production will be filming at multiple production facilities, then 75% of total incurred costs related to filming at production facilities must be incurred at qualified production facility. If QPF requirements are met the following requirements must be met to qualify for pre-production, production, and post-production credit:



If expenditures at QPF total $3 million or less, then 75% of location shoot days (shoot days not filmed in a production facility) must be filmed in New York State. If expenditures at QPF total more than $3millon then all qualified expenditures incurred during production in New York State are eligible for credit. Detailed information and applications can be located

http://www.nylovesfilm.com/tax-incentives.php

N/A - The State of FLorida does not currently have an incentive / rebate program.

Contact Team Volusia Economic Development Corporation to discuss incentives or rebates.

TN offers a 25% cash rebate given in the form of a grant for TN residents and TN vendors.  Minimum spend $200,000 for a feature or a commercial with a national message or $200,000 per episode for a scripted TV series.  If you film in the State of TN music qualifies.  Production companies must apply prior to production for approval.

We offer a 25% Transferable Tax Credit (TTC) on all the expenses incurred in the country that relate to the production of your project with a minimum spend of US$500K.

The expenses that are admitted to apply for the Transferable Tax Credit are only those directly related to the development, preproduction, production and postproduction of films and/or audiovisuals. Decree 370-10 article 167.

Admitted expenses

- Expenses related to the development and preproduction.
- Expenses of construction and stage operations, purchase or rent of costumes,accessories, food, office supplies, transportation, equipment and related services.

- Expenses related to executive production.
- Payroll.
- Photography, sound synchronization, lighting and related expenses.
- Edition, graphics, visual effects, animation, music, and other related postproduction expenses.

- Expenses related to film processing, and format change.
- The rent of filming locations and related expenses.
- The rent of vehicles.
- The expenses related to catering and lodging for the cast and crew.
- Flights from and to the Dominican Republic, also domestic flights as long as they are purchased trough an agency or airline, which is established in Dominican territory. • Insurance, guarantees and bonds as long as they are contracted with companies registered in the Dominican Territory.

- Equipment and supplies freight costs from and to the Dominican Republic.
- Honorary fees of the accountant and legal teams that work with the production. • Cast and Crew honorary fees.
- Other costs directly linked to production that are widely accepted within the film industry.

Excluded expenses

- The honorary fee of the producer cannot exceed 6% of the total budget.
- The expenses made during the development stage cannot exceed 3% of the total budget. • Expenses related to the marketing and distribution of the film.

VAT EXEMPTION

Admitted and Excluded Goods and Services Conditions to apply for VAT exemption

1. Goods and services providers must be registered at the Film Commission.
2. The goods and services paid for have to be directly related to the pre-production, production, and post-production of the film or audiovisual project, which Must have a Shooting Permit at the moment of payment.
3. The goods and services purchased have to explicitly be listed within the film law.

Admitted goods and services
- Artistic, script writing, direction, and acting services.
- Casting.
- Shooting and filming services.
- Conversion, editing, digital design, and related necessary equipment.
- Wardrobe, utility and set design, and related necessary materials.
- Mechanical special effects.
- Computer generated images, animation, and related necessary equipment.
- Post-production special effects, and related necessary equipment.
- Musical effects, dubbing, recording voices, sound editing, mixing, and related necessary equipment. • Camera equipment, provisions and accessories.
- Film for cinematography and virgin material.
- Digital discs and originals for re-production or masters.
- Services and equipment for illumination: including gels, light bulbs, and lamps.
- Equipment used to shoot scenes in film studios and stages.
- Booms, cranes, extenders, dollies and jibs.
- Electric support, cables and wires.
- Electric generators.
- Equipment for recording time codes.
- Heaters and air conditioners to be used on set.
- Photography film.
- Mobile dressing rooms.
- Replacements for all of the above.

Excluded goods and services

- Office furniture and materials.
- Bottled water, food and beverages.
- Technical team uniforms.
- Decorative elements utilized outside the set. • Personal gifts and promotion materials.
- Utilities payment.
- Accommodation.
- Makeup.
- Fuels.
- Equipment repair.
- Transportation services.
- Purchases or rentals of motor vehicles.

TEMPORARY EQUIPMENT IMPORT (TIP) Permit Request

IMPORTANT: foreign producers must submit the written request at least ten (10) days prior to their Dominican Republic arrival. This request is free of charge.
1. Request letter addressed to the Film Commissioner Mrs. Yvette Marichal, and Alexandra Guerrero Head of Registry, signed by the producer or his legal representative.
2. List of equipment including: serial number, chassis number, and other general information, as well as their value in Dominican Pesos.
3. Project in which the equipment will be used, Shooting Permit number and shooting dates.
4. Entry and departure details:
- Port of entry.
- Flight or shipment in which the equipment will arrive in.
- Date of arrival.
- Country of origin.
- Port of departure.
- Flight or shipment in which the equipment will depart in.
- List of persons that will accompany the equipment with their passport numbers.
5. Copy of the Customs Sworn Statement of the equipment that will be temporarily imported.

Filming in British Columbia

There are 3 filming zones in BC.

The Thompson-Nicola Regional District is in the Distant Location Zone.

Tax Credits:
- Federal
- Provincial
- REGIONAL

Also:
- Production Services Tax Incentives
- Digital Animation Visual Effects Tax Incentive
- Canadian Film or Video Production Tax Credit
- Canada Film or Video Production Services Tax Credit

For more in-depth information go to:
http://www.creativebc.com/programs/tax-credits/index

See Governor's Office of Film & Television for full rebate and incentive opportunities.

As of January 2015, North Carolina implemented a new Film and Entertainment Grant program. The 2015 North Carolina legislature voted to expand the program to $60 million for 2015 and $60 million for 2016. Funds from the program will provide a rebate of up to 25% on qualified expenses and purchases of productions. Additional information can be found on the NC Film Office website, www.filmnc.com under "Incentives."

Tulare County does not charge for Film Permits. You only pay for services you use, such as closing a road or costs associated with traffic control, or using a county owned park.

The Utah Motion Picture Incentive Program (MPIP) is a 20% to 25% post-performance incentive that offers a cash rebate or a fully refundable, non‐transferrable tax credit on qualified dollars left in the State of Utah by a motion picture company.  The MPIP is available for narrative, documentary, episodic series and reality television productions that intend to be distributed commercially. All projects are subject to the availability of MPIP funds.

45% Tax Incentives!

When you film on Vancouver Island, you can take advantage of attractive tax credit schemes from both Federal and Provincial Governments.

Brief Overview of the Film Incentive BC Program (FIBC):

- 33% of qualified BC labour expenditures - basic PSTC tax credit (35% domestic)
- Plus 6% of qualified BC labour expenditures - regional tax credit (12.5% domestic)
- Plus 6% of qualified BC labour expenditures - distant regional tax credit
- Plus 17.5% tax credit for digital animation or visual effects when you post in nearby Vancouver

Ventura County is both inside and outside the zone. Perfect for use of and maximizing California's Film Tax Incentives

Call our office to discuss what funding might be available. FAQs and applications are online at: http://www.film.virginia.org/incentives/

Virginia's motion picture incentive package is comprised of two separate performance-based incentive funds. Awards are made to qualified film, television, documentary or commercial projects based on several factors including length of filming in the Commonwealth, jobs created, trainees hired and Virginia goods and services purchased.

The Governor's Motion Picture Opportunity Fund provides a grant or rebate to qualified projects. A separate tax credit fund provides refundable tax credits for qualified production.

Additional state incentives include an exemption from state sales tax, as well as an exemption from hotel taxes for stays of 30 days or more in some localities. In most cases, state-owned locations (including an historic backlot) are provided free of charge. The Film Office assists in negotiating other free or low cost locations that have historically resulted in significant savings to productions shooting in the state.

The District of Columbia Film, Television and Entertainment Rebate Fund is administered by the Office of Cable Television, Film, Music and Entertainment (OCTFME) subject to the District of Columbia Film Television and Entertainment Fund Act of 2016 (D.C. Law 21-0081).

The goal of the Film DC Economic Incentive Fund Program is to encourage the use of the District of Columbia as a site for the production of film, television, interactive, and digital video content; support media industry infrastructure projects; and create opportunities for District residents to have access to creative economy jobs.

Subject to the availability of funds, the DC Film Television and Entertainment Rebate Fund may provide an eligible program awardee up to the following:

1. The sum of 35% of the company's qualified production expenditures that are subject to taxation in the District;


2. The sum of 21% of the company's qualified production expenditures that are not subject to taxation in the District;


3. The sum of 30% of the company's qualified personnel expenditures that are subject to taxation in the District;


4. The sum of 10% of the company's qualified personnel expenditures that are not subject to taxation in the District;


5. The sum of 50% of the company's qualified job training expenditures; and


6. The sum of 25% of the company's base infrastructure investment; provided the facility is used for purposes related to media production or postproduction activities.

To qualify, an approved applicant must spend at least $250,000 in the District of Columbia on qualified expenditures, and not be delinquent in any tax obligation owed to the District of Columbia.

Any program applications received on or after March 9, 2016 that are accepted into the program will be governed by the terms of the new law.

Any questions regarding the new law should be directed to the Office of Cable Television, Film, Music and Entertainment Rebate Fund Administration team at FilmDC.Incentive@dc.gov or call (202) 727-6608.