MISSISSIPPI LOUISIANA

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.

Incentive Type Non-Transferable, Partially

Incentive Amount 40-45% (residents), 25-30% (nonresidents)

Minimum Spend $300,000

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.

Audit Requirements The state will assign a CPA to prepare production expenditure verification 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.

Hotel Occupancy Tax Relief No

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 Rebate

Incentive Amount 30-35% (residents), 25% (nonresidents)

Minimum Spend $50,000

Bonus 5% for payroll of honorably discharged veterans of the United States Armed Forces (wages subject to Mississippi income tax withholding).

Audit Requirements None

Application 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

Hotel Occupancy Tax Relief No

North Carolina’s diverse landscapes allow it to stand in for upstate New York (The Last of the Mohicans) and a post-apocalyptic mining community (The Hunger Games). The state’s coastal region also offers charming beach communities ideal for romantic dramas or even horror films.

Incentive Type Rebate

Incentive Amount 25%

Minimum Spend $1.5 million for feature film; $500,000 for madefor-TV or streaming film; $500,000 per television series episode; $250,000 for commercial

Bonus None

Audit Requirements North Carolina-licensed independent certified public accountant to perform audit at cost to the production

Application Applicant must complete a notification of intent to film form. Afterwards, complete the formal North Carolina Department of Commerce and Entertainment Grant Application.

Sales Use Tax Relief No

Hotel Occupancy Tax Relief Yes

South Carolina features a mild climate and diverse topography for a variety of projects. Robert Zemeckis famously shot Forrest Gump’s Alabama scenes here, and the hit Netflix program The Outer Banks utilizes the beautiful coastal scenery.

Incentive Type Transferable, Non-Refundable Tax Credit

Incentive Amount 30%

Minimum Spend $100,000

Bonus N/A

Audit Requirements An audit by an independent Rhode Island certified CPA is required

Application Submit the Initial Application prior to the start of production; begin principal photography no more than 180 days from the start date listed on the initial certification letter

Sales Use Tax Relief No

Hotel Occupancy Tax Relief No

Sunset Date 6/30/2027

Two of America’s music capitals—Nashville and Memphis—are located in the Volunteer State, and they are major hubs for the entertainment and tech sector to provide your team with talent and postproduction facilities. The Creative Artist Agency, William Morris Endeavor, City National Bank, Sony’s Affirm Films, Scripps Networks Interactive and Regal Cinemas all have offices in the state, and filmmakers can take advantage of the area’s rolling deltas and lush Appalachian landscapes. (Added incentive: Most stateowned property in Tennessee, such as buildings, parks and roads, are available free of charge.)

Incentive Type Grant

Incentive Amount 25%

Minimum Spend $200,000 minimum qualified Tennessee expenditures per production/TV Pilot; $500,000 minimum qualified Tennessee expenditures per episode

Bonus 5% on resident labor if filming a scripted TV show with a minimum spend of at least $500,000 an episode and meet the screen credit requirement

Audit Requirements An independent CPA Agreed-UponProcedures report is required.

Application Apply at least four months prior to the start of principal photography

Sales Use Tax Relief Yes

Hotel Occupancy Tax Relief Yes