State Incentives for Filming in Florida

Subject to specific appropriation, an entertainment industry financial incentive program was created within The Governor’s Office of Film and Entertainment. The purpose of this program is to encourage the use of Florida as a site for filming. Florida’s incentive is a cash reimbursement, not a tax credit, which means the producer gets a check for the full value of the incentive earned. No brokers are necessary. The program begins July 1, 2007, and will be effective through June 30, 2009. Incentive programs include the following:

• Films, Television and Music Videos with Qualified Expenditures of $625,000 or more may be eligible for a 15 -22% Cash Rebate on a first come, first served basis.
• Multiple Commercials and Music Videos with $500,000 or more in combined qualified expenditures, and with a minimum of $100,000 in qualified expenditures per production may be eligible for a 15-20% Cash Rebate on a first come, first served basis.
• Indie Florida Feature Films or Documentaries 70 minutes or longer with qualified expenditures of $100,000 up to $625,000 may be eligible for a 15- 17% Cash Rebate on a first come, first served basis.
• Digital Media Projects may be eligible for a 10% Cash Rebate on qualified expenditures on a first come, first served basis. This state-wide program was designed to enhance the competitiveness of Florida’s digital media companies and workforce in the production of Digital Media projects, and to develop and sustain that workforce and infrastructure.

For specific incentive details, contact the Governor’s Office of Film & Entertainment at 877.352.3456 or visit www.filminflorida.com.

Florida Entertainment Sales Tax Exemption

In Florida, any qualified production company engaged in the production of motion pictures, made for television motion pictures, television series, commercial advertising, music videos or sound recordings may be eligible for an exemption from sales and use tax on the purchase or lease of certain items used exclusively as an integral part of the production activities in Florida. The production company must apply for a certificate of exemption to be presented to a registered Florida sales and use tax dealer when making purchases and rentals of qualified production equipment. You may now apply for the Entertainment Industry Qualified Production Company Certificate of Exemption online at www.filminflorida.com.

The motion picture, television production and sound recording industries are afforded the following exemptions from sales and use tax:

• No tax on the sale or lease of motion picture, video and sound recording equipment. This exemption applies to film, video and recording equipment.
• No tax on the rent or lease of real property used as an integral part of a motion picture production. Renting sound stages, studios, lots, building or any other real estate is exempt.
• No tax on labor to produce a motion picture.
• No tax on artistic or copyright material on master tapes, master films, master records and master video tapes.

Questions concerning the application process or the status of an application for the Florida Film, Television and Digital Media Incentive and the Florida Entertainment Sales Tax Exemption should be directed to: The Governor’s Office of Film and Entertainment at 877.352.3456 or the Florida Department of Revenue at 850.487.4130.