Maryland
Baltimore Office of Promotion & The Arts ; Division of Film, Video, and Tel
BALTIMORE FILM INCENTIVES
Streamlined permit process and fees
Free project registration
Free use of selected City properties and facilities
Parking passes for location scouts
Discount parking rates at selected locations and parking facilities
Maryland Film Office
MARYLAND FILM PRODUCTION REBATE FUND
This program allows a qualified production company to claim a rebate in an amount up to 25% of the total direct costs incurred in the State while filming on-location for qualifying film and television productions. Rebates 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 be intended for nationwide distribution. Applications are made to the Department of Business and Economic Development. Grant recipients will be selected by the Secretary of the Department based upon merit and economic benefit to the State.
6% STATE SALES & USE TAX EXEMPTION
An exemption from the 6% state sales tax is available to qualified feature, television, cable, commercial, documentary, music video, etc, projects.
Michigan
Ann Arbor Area Film Office
State of Michigan including core communities up to 42%
Film Detroit
In April 2008, Michigan passed a 40% refundable tax credit incentive package, with a minimum required spend of $50,000. Across the board Michigan expenditures qualify. No caps except for a $2 million cap on salaries per person per production. No sunset. Michigan crew reimbursed at 40%, non-resident BTL crew at 30%. An additional 2% is available if you shoot in one of the 103 designated Core Communities. Other parts of the package include an infrastructure tax credit and a workforce development tax credit. For details and the application, visit www.michigan.gov/filmoffice.
Michigan Film Office
In April 2008, Michigan passed a 40% refundable tax credit incentive package, with a minimum required spend of $50,000. Across the board Michigan expenditures qualify. No caps except for a $2 million cap on salaries per person per production. No sunset. Michigan crew reimbursed at 40%, non-resident BTL crew at 30%. An additional 2% is available if you shoot in one of the 103 designated Core Communities. Other parts of the package include an infrastructure tax credit and a workforce development tax credit. For details and the application, visit www.michiganfilmoffice.org
West Michigan Film Office
General
What is the Michigan film incentive?
The film incentive, officially called the film production credit, is a refundable, assignable tax credit of up to 42% of the amount of a production company’s expenditures (depending upon type) that are incurred in producing a film or other media entertainment project in Michigan.
Who qualifies?
The film production credit is available to “eligible production companies;” that is, entities that are “in the business of producing qualified productions.” The term “production” popularly means an entire movie or media entertainment project. The term “production company” therefore refers to the company that bears the overall responsibility for making (or producing) the movie or other entertainment project as a whole. Companies that are vendors to a production company do not qualify for the credit.
What is the difference between the 40% credit and the 42% credit?
Qualifying expenditures made in a designated Core Community in Michigan are eligible for a 42% credit. Qualifying expenditures made in a “non-core” community in Michigan are eligible for a 40% credit. The Michigan Film Office has the list of qualifying Core Communities on their website, along with a Michigan map showing their locations.
Is above the line talent covered as well as below the line?
Yes. Compensation payments made to above the line personnel, such as producers, directors, writers, and actors, are “direct production expenditures” eligible
Minnesota
Minnesota Film & TV Board
Snowbate, Minnesota’s production incentive, is a 15-20% rebate of your Minnesota expenditures available to feature films, national TV series, commercials, music videos and documentaries.
Commercial Sales Tax Exemption
Minnesota expenditures for TV commercial production and post-production are exempt from Minnesota sales tax.
Hotel/Lodging Tax Exemption
All production personnel who stay in a hotel or other lodging under a lease agreement for 30 days or longer are exempt from state lodging tax.
Mississippi
Mississippi Film Office
20% rebate on local spend
25% rebate on local payroll, up to and including $1 million per individual
20% rebate on non-resident payroll, up to and including $1 million per individual
>full sales tax exemption (7%) on various production items, including film, construction 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
- Refundable tax credits.
14% refundable tax credit based on hired Montana labor; applied to the first $50,000 worth of wages paid per Montana resident. 9% refundable tax credit based on qualified production expenditures in Montana. There is no minimum spend or cap.
2. No sales tax.
3. Free production office furniture and traffic control signage.
4. 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.
5. 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.
6. No room tax if staying longer than 30 days.
Nevada
Nevada Film Office – Las Vegas
- Abatement of room tax after 30 days
Doing Business in Nevada. Incentives as LLC:
• No Corporate Income Tax
• No Personal Income Tax
• No Unitary Tax
• No Inventory Tax
• Low Property Taxes - nevadafilm.com
New Hampshire
New Hampshire Film and Television Office