MOUNTAIN WEST FILM INCENTIVES

UNTOUCHED LANDSCAPES AND AUTHENTIC SMALL TOWNS WILL LEND UNFORGETTABLE IMAGERY TO YOUR NEXT PROJECT

If you want to lend your film Western authenticity or a stunning natural backdrop, the Rocky Mountains are an unbeatable setting in North America. The region has received renewed interest as a film destination with the massive success of Yellowstone and its prequel 1883, with many producers looking to capture the beautiful vistas. Several states in the region offer attractive tax rebates, rentable ranches and excellent local crews for a variety of projects.

Between Denver and the Rockies, Colorado holds the best of both worlds for your production. Its enchanting landscapes will aid your talents in content creation. Film lovers from everywhere come here to attend film festivals such as the Telluride Film Festival, where guest directors Peter Sellers (The Pink Panther ) and Peter Bogdanovich (The Sopranos ), have offered up their expertise. Rumor has it that Telluride convinced Quentin Tarantino to film (at least part of) The Hateful Eight here.

Incentive Type Rebate. To earn a performance-based rebate of up to 20%, all production companies need to hire at least 50% local cast and crew

Incentive Amount 20% (residents and nonresidents)

Minimum Spend $100,000 – $1,000,000

Bonus None

Application Submit the Statement of Intent and Application for Conditional Approval and all supporting documents prior to production activities in Colorado. Production shall submit application prior to beginning production activities in the state for the project the production company is seeking the incentives for. You must include a statement of intent by the production company to produce a film in Colorado for which the production company will be eligible to receive the incentive. The production company shall submit any documentation stating the projected qualified local expenditures. For those companies seeking the CO based incentives, the CO based companies must provide documentation that the production company meets the definition of ‘originates” by showing copies of income tax forms, proof of voter registration, or utilities bills.

Sales Use Tax Relief No

Hotel Occupancy Tax Relief Yes

Utah’s diverse terrain has been used to create fictional towns or described as a different, existing place. Famous films that do this are Footloose , 127 Hours and National Treasure . Between the red rocks, the snow-capped mountains and desert, this state holds worlds within it. You can check out films in Utah productions coming soon on the Utah Film Commission resourceful site.

Yellowstone

While filming What Dreams May Come (1998), Robin Williams reportedly said, “If it isn’t God’s backyard, He certainly lives nearby” when looking at the stunning Montana scenery. He’s talking about the landscape, like the opening scenes in The Shining (1980) shot in Glacier National Park, the beautiful yet suspenseful scenes in The River Wild shot in the Kootenai River, and the scenes of Paradise Valley in Montana Story (2021). This state’s landscape is heaven on Earth for filmmakers. Recently, Paramount Network’s Yellowstone filmed in Montana.

Incentive

Incentive Amount 25% (residents above the line) – 15% (nonresidents above the line); 25% (residents below the line) – 15% (nonresidents below the line)

Minimum Spend $50,000-$300,000

Bonus 5% bonus for expenditures incurred in an “underserved area”; an additional 10% of all instudio facility and equipment rental expenditures incurred in the state for a production that rents a studio for 20 days or more

Application

• $500 for projects spending less than $350,000

• $1000 for projects spending $350,000 or more in MT

• $1000 for any post-production company utilizing the post credit.

• The department of commerce shall notify the applicant within 30 days of receipt of the application as to whether the production qualifies as a state-certified production.

Sales Use Tax Relief Yes

Hotel Occupancy Tax Relief Yes

Sunset Date 12/31/2024

Incentive Type Credit/Rebate Combination

Incentive Amount 20-25% (residents), n/a (nonresidents)

Minimum Spend $500,000

Bonus

• 5% (the max % allowed per production is 25%) if the production company: 1) verifies $1 million or more of expenditures were made in the state of Utah; and 2) meets the definition of ‘significant percentage of cast and crew from Utah’ which shall beno less than 75% of the total instate hires of cast and crew, excluding extras, 5 principal cast members

• 5% (the max % allowed per production is 25%) if 75% of Production is in rural areas. Based on production days only (excludes Weber County, Davis County, Salt Lake County, and Utah County)

Audit Requirements

Independent CPA audit is required.

Application Prior to production submit the application in PDF format via e-mail to the Utah Film Commission Director; application will be reviewed by the Utah Film Commission for completion and then submitted to the Motion Picture Advisory Committee for review and recommendation to the Governor’s Office of Economic Development (GOED) Board of Directors.

The motion picture company must have proof that 100% of financing of the anticipated Dollars left in state for the project are in place.

If a production has initiated principal photography prior to the Office’s receipt of a completed application or will not commence principal photography for more than 90 days from date of application, the application for incentive may be denied.

Applications are accepted on the 15th of each month

Sales Use Tax Relief Yes

Hotel Occupancy Tax Relief Yes