LOUISIANA

While evocative bayou settings and 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 Greyhound , The Photograph and Unhinged (all released in 2020). The state also has a booming tech sector and growing roster of VFX houses to provide CGI effects.

Incentive Type

Non-Transferable Refundable Tax Credit

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

Minimum Spend $20,000-$250,000

Bonus

Audit Requirements

Application

5% on expenses incurred in an Enhanced Incentive County

A CPA audit is not required, however it is suggested.

At least 30 days before incurring costs, submit a tax-incentives application that includes the production script or a detailed synopsis of the script and list of filming locations.

Sales Use Tax Relief No

Hotel Occupancy Tax Relief Yes

Sunset Date None

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

Application

Sales Use Tax Relief

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

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

Sunset Date 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

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

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