RHODE ISLAND

Picturesque seaside locations throughout the Ocean State offer prime shooting locations used by revered RISD students and well-known producers alike. The school of design encourages experimental film and photography, so it’s no surprise that the state offers a 30% Musical and Theatrical Production Tax Credit program to those that qualify as an incentive.

In the 1990s, Rhode Island caught the attention of the auteur Farrelly brothers for the backdrops of their comedies Dumb and Dumber and There’s Something About Mary . Television programs like Family Guy and the 1995 NBC drama Providence made Rhode Island a staple of their television shows, catapulting the small state onto televisions around the world.

Incentive Type Transferable, Partially Refundable Tax Credit

Incentive Amount 25%

Minimum Spend $50,000

Bonus N/A

Audit Requirements

For projects over $250,000, an independent audit from a Massachusetts-certified CPA is required. Or an Agreed-Upon Procedures form can be completed by the production’s CPA

Application

Massachusetts has three tax incentives: Payroll expense credit, Productions expense tax credit and Sales tax exemption Apply to the Department of Revenue for a Sales Tax Exemption prior to making any purchases in Massachusetts

Sales Use Tax Relief Yes

Hotel Occupancy Tax Relief No

Sunset Date December 31, 2022

Incentive Type

Transferable, Non-Refundable Tax Credit

Incentive Amount 30%

Minimum Spend $100,000

Bonus N/A

Audit Requirements

Application

An audit by an independent Rhode Island certified CPA is required

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

June 3, 2027