IDAHO MEDIA PRODUCTION REBATE
Idaho's media production rebate remains unfunded due to state budget deficits. (June, 2011)
The program provides a 20% rebate for qualifying productions on all goods and services purchased in Idaho if at least $200,000 is spent in the state and at least 20% of crew are Idaho residents (will slide up to 30% over time). Capped at $500,000 per production, the program includes feature films, television pilots and episodes, documentaries and commercials. Qualifying criteria and rules as well as the application will be posted on this site upon implementation.
SALES TAX REBATE ON GOODS
Idaho has a rebate of the 6% sales tax on tangible personal property (which excludes consumables such as food) when $200,000 is spent on a wide variety of qualifying expenses.
Please use the following forms to apply for the rebate:
Please use the following forms to claim a sales tax rebate (after applying):
Questions about the rebate or forms can be directed to the Idaho Film Office, 800 942-8338.
LODGING EXEMPTION
Production personnel who are staying 30 days or more in Idaho lodging facilities are totally exempt from both sales and lodging taxes, currently 8%. Local option taxes levied in certain communities would also be exempt.
IDAHO'S NATURAL INCENTIVES
You'll find Idaho is naturally more cost-effective without the piles of paperwork. Built-in incentives include reasonable prices on crew hires, lodging, goods and services. We also have long summer shoot days, great weather and a spirit of friendliness and cooperation. Permits are not required for any cities other than Coeur d'Alene but are required for Idaho's public lands. Federally-managed public lands in Idaho include national monuments and reserves (National Park Service), national forests (US Forest Service) and lands managed by the Bureau of Land Management.
FEDERAL TAX INCENTIVE
(American Jobs Creation Act)
The incentives
are for all taxpayers, including companies, as long as they pay taxes.
Section 181 - any taxpayer, individual
or company that invests in a qualifying film receives 100% loss in the
year or years the money is spent.
The limit is up to $15 million per film
and $15 million per episode for television with a maximum of 44
episodes. The incentive, unless extended, expires at the end of 2008.
Section 199 applies to film, music,
video and all other manufacturing companies. As to music, it would apply
only to those who compose, manufacture, and receive income from the
sale of their music. It is the same for film and video. The deduction is
3 percent until 2007, 6 percent from 2007 to 2010 and then 9 percent
from 2010 on.