MONTANA UTAH

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 (1984), 127 hours (2010), and National Treasure (2004). 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 resource site.

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

Audit Requirements

Application

An additional 10% of all in-studio facility and equipment rental expenditures incurred in the state for a production that rents a studio for 20 days or more

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

• $1,000 for projects spending $350,000 or more in MT

• $1,000 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

Sunset Date: None