INDIANA OHIO

Since 2009, Ohio has made significant efforts to attract the film and TV industry with a comprehensive tax incentive and the development of regional film offices in Cincinnati, Cleveland, Columbus, Dayton and Hamilton. Each regional commission boasts unique filming locations and easy access to well-trained local crew members.

The sky is the limit when it comes to locations in the birthplace of aviation. Of course, Ohio has an abundance of open fields, farms and corn silos – the images that come to mind for most non-Ohioans. But the state’s location databases are full of forest preserves, historic landmarks, amusement parks and urban sprawl.

Audit Requirements

Application

In-office audit will be required

A qualified applicant may apply to the Film Office for a tax credit. Then they shall be prescribed the form and contents of the application.

Sales Use Tax Relief N/A

Hotel Occupancy Tax Relief Projects of 30 days or more may be exempt from the County Innkeeper’s Tax.

Sunset Date

Incentive Amount 30% (residents and non-residents) Minimum Spend $300,000 Bonus N/A

Audit Requirements

An independent CPA must issue a report to the Director of the Ohio Development Service Agency certifying the production company’s expenditures.

Application

Applications are reviewed and awarded in two rounds throughout the year: July 31 and January 31. Ohio requires a nonrefundable application fee equal to one-half percent of the estimated tax credit, up to a maximum of $10,000.

Sales Use Tax Relief No

Hotel Occupancy Tax Relief Yes

Sunset Date

None

Minnesota is the nation’s midway point between New York City and Los Angeles, and its plethora of international and regional airports means that bringing your production to the state is highly accessible. The state’s location guarantees four distinct seasons all marked with their own grandeur. The incredible fall foliage in particular has popped up in many films shot in Minnesota, including The Mighty Ducks, Grumpy Old Men and Purple Rain. The Land of 10,000 Lakes has no shortage of waterfront filming locations, and its comprehensive location database means every production team can easily find what setting they’re looking for.

On top of its statewide incentive programs, Minnesota offers a number of regional film production incentives that can be compounded. These regions include Iron Range, St. Louis County, Duluth, Austin and Maple Lake. In whatever city you chose to film in, there is no shortage of union and non-union crews and actors with one of the largest and most diverse professional theatre communities in the nation.