Tax Credits for Filmmakers - State by State

These here United States are always competing with each other to see who can give filmmakers the biggest tax break. I thought I'd gather all the official links in one place for the benefit of the interweb. Perhaps someone with more time and tax knowledge can put together a program that lets you plug in the variables of your production and recommend which state has the optimum package.

WARNING: Since the economic downturn, many states are cutting their filmmaking tax breaks. Be sure to confirm information is still current. (Just because it is on an official state website doesn't mean a program still exists, sadly.)

Continue to the list of film incentives by state...Alabama
Alabamafilm.org - sales and use tax exemptions depending on size of budget

Alaska
Alaska Film Program - no sales or income tax in Alaska

American Samoa
IRS on American Samoa's taxes - no sales tax

Arizona
New Film Incentives - %10-20 income tax credit, use exemptions

Arkansas
Arkansas Dept. of Economic Development - refund of state sales and use tax

California
filmcafirst.com

Colorado
Colorado Film Commission incentives - Hotel Tax refund

Connecticut
CCT: Connecticut Digital Media & Motion Picture Tax Credit - 30% for budgets over $50,000

Delaware
Delaware Film Office - Incentives - No sales tax, other tax exemptions.

District of Columbia (Washington, D.C.)
film.dc.gov

Florida
filminflorida.com - %15 cash reimbursement

Georgia
filmgeorgia.org - Use and sales tax exemptions.

Guam
No incentives I could find, but here are some tax forms.

Hawaii
Hawaii Film Office (..pdf detailed explanation) - 15%-20% refundable production credit

Idaho
Idaho Film Bureau - rebate of the 5% sales tax for budgets of $200,000+

Illinois
Department of Commerce
Incentive Breakdown - %20 tax credit on Illinois salaries, %20 of production spending

Indiana
Film Indiana - fee free locations, tax credits

Iowa
Iowa Department of Economic Development - free locations

UPDATE: As of Sept. 2009, Iowa has suspended their tax credit program, pending an investigation.

Kansas
Kansas Film Commission - 4.9% reimbursement, no tax on lodging

Kentucky
KentuckyFilmOffice - 6% sales and use refund

Louisiana
lafilm.org - Sales, Labor and Investor tax credits

Maine
filminmaine.org - Wage tax and income tax rebate, no state sales tax on qualified items, reimbursement on lodging taxes, no taxes on fuel

Maryland
Maryland Film Office - 5% sales tax exemption

Massachusetts
massfilmbureau.com - 20-25% tax credits

Michigan
MHAL - tax free lodging, 9% tax credit for films under $15M
NEW - Michigan offers an up-to-20% tax rebate to $5-10M films and slightly less to films all the way down to films that spend $200,000 in Michigan. First the double bottle deposit refund, now this! O Michigan, you profligate!

Minnesota
mnfilmandtv.org - sales tax exemption, free scouting, free office space (!)

Mississippi
Film Incentive Packet (.pdf) - 10% rebate, 10% tax credit, and various exemptions including for expendables
Official Mississippi Film Guide

Missouri
Missouri Film Commission - 50% 35% credit capped at $4.5M

[Thanks to reader Sandi Light]

UPDATE 3/5/2010 from reader Jason P. Hunt:

Just want to let you know that Missouri is at 35%, not 50.

Also, Rep. Jason Grill has sponsored a bill to raise the cap from $4.5M to $10M, but it's not on the legislative calendar yet.

Montana
Montana Dept of Commerce - 12% on Montana labor, 8% on qualified expenditures
Montana Film Office

Nebraska
FilmNebraska.org
No film incentives I can find, but there was a bill under consideration in 2007

Nevada
Nevada Film Office
No breaks to speak of but boast a "favorable tax climate"

New Hampshire
No permits! No Sales Tax, Personal Income Tax, Capital Gains Tax or Use Tax (for anyone in New Hampshire).
Film & Television Office - Incentives

New Jersey
20% Tax Credit

New Mexico
25% Tax rebate, $2M+ films are eligible for a loan
New Mexico Filming Incentives

New York
35% tax credit - NYlovesFilm.com/tax

North Carolina
North Carolina Film Office
Charlotte Regional Partners - "Production companies that spend at least $250,000 in North Carolina with respect to a motion picture or television production are eligible to receive tax credits up to 15% of in-state spending for goods, services, and labor."

[Emphasis mine, hat tip to reader Ben Silbert]

North Dakota
Nothing I could find. They will mail you a film guide.

Northern Marianas Islands

They apparently have a Film Office or are considering adding one. I can find no online link for it.

Ohio
As of July 2009, a 25-35% credit with some common restrictions

Oklahoma
OklahomaFilm.org - incentives doubled in July of 2009 to 17% cash back on productions over $500,000

Oregon
OregonFilm.org - 20% rebate and additional cash payment up to 16.2% of wages

Palau
Pennsylvania
Puerto Rico
Rhode Island

South Carolina
South Carolina Film Office - Incentives - State and local use and sales tax exemption for movies spending $250,000+, plus incentives for establishing a post-production facility
Charlotte Regional Partnership - 20% off labor, 30% off supplies for $1M+ movies

[Hat tip to reader Ben Silbert]

South Dakota
Tennessee
Texas

Utah
$1M+ get a 15% rebate up to $500,000. Exemptions for sales, use and lodging.
film.utah.gov

Be sure also to read about Laura Pratt's experience with being denied incentives

Vermont
Virginia
Virgin Islands

Washington
Film Office: Incentives - No state income tax, sales tax exemption on rentals and service, tax exemption for 30+ day lodging

West Virginia
Wisconsin
Wyoming

And for those in the Great White North...

Alberta

British Columbia
BC Film Commission - %18 basic, %15 for visual effects or digital animation
film.bc.ca

Manitoba
New Brunswick
Newfoundland and Labrador
Northwest Territories
Nova Scotia
Nunavut
Ontario
Prince Edward Island
Quebec
Sasketchewan
Yukon

SEE ALSO: How to Avoid Pitfalls in State-Sponsored Film Incentives
SAG's list of state film incentives
'Produced By' panel on tax incentives

TIP OF THE HAT: To Mark Litwak's list - a lot of the links were old, but they were close enough to help.

NOTE: This is a long-term project. I'm planning to work on it every so often. Keep checking back if your favorite state isn't up to date - or better yet, email me the info at makingthemovie AT-SIGN gmail DOT com. -JO