Columbia Pictures
Buena Vista Pictures
SOUTH FILM INCENTIVES
The Magnificent Seven
O Brother, Where Art Thou?
LOUISIANA
MISSISSIPPI
While evocative bayou settings globally unique New Orleans streets have drawn productions since the advent of the industry, filmmaking exploded in Louisiana when the state passed extremely attractive tax incentives in 2002. Since then, the state’s skilled crew base has grown by over 400%, with production exceeding California’s in certain years. With a temperate climate and a mix of swamps, cities and waterfronts, the state has stood in for the Antebellum South, the Wild West, New York City and London. Recent projects have included Where the Crawdads Sing, Palmer and Unhinged. The state also has a booming tech sector and growing roster of VFX houses to provide CGI effects.
With distinct Southern charm impossible to recreate on a soundstage, Mississippi has welcomed film production for over 100 years. The diverse geographic landscapes include the panoramic Mississippi Delta, the rolling hills in historic Natchez Trace, preserved railroad depots and antebellum estates. The state has a diversified economy that includes reality programming like Home Town (produced in the town of Laurel) and Homer-inspired epics like O Brother, Where Art Thou? that spotlights Mississippi’s blues, country and gospel music traditions.
Incentive Type
Non-Transferable, Partially
Incentive Type
Rebate
Incentive Amount
40-45% (residents), 25-30% (nonresidents)
Incentive Amount
30-35% (residents), 25% (nonresidents)
Minimum Spend
$300,000
Minimum Spend
$50,000
Bonus
If at least 50% of the VFX budget is expended for services performed in Louisiana by an approved Qualified Entertainment Company (QEC), or a minimum of $1 million in qualified VFX expenditures are made in Louisiana, an additional 5% credit may be allowed on the qualified VFX spend only.
Bonus
5% for payroll of honorably discharged veterans of the United States Armed Forces (wages subject to Mississippi income tax withholding).
Audit Requirements
The state will assign a CPA to prepare production expenditure verification
Audit Requirements
None
Application
Sales Use Tax Relief
For applications for initial certification the fee for filing an application shall be equal to 0.5% of the amount of the incentives or exempted taxes, with a minimum of $500 and a maximum of $15,000.
Submit the Mississippi Motion Picture Incentive Application and all documentation (vendor list, script, shoot schedule, etc.) prior to production beginning.
Sales Use Tax Relief
Yes
No
Hotel Occupancy Tax Relief
No
Hotel Occupancy Tax Relief
28 DESTINATION FILM GUIDE
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