Written by David Lewis on Feb 2, 2007. Posted in Incentive News

New Tax Exemption for Indiana

Effective January 1, 2007 through December 31, 2008 purchases of tangible personal property are exempt from Indiana sales tax if the property was bought for direct use in a motion picture production in Indiana.

This exemption is available for purchases associated with pre-production, production and post-production work for feature length film or a television series, program or feature.

At the current Indiana Sales and Use tax rate of 6 percent this benefit would amount to savings of $60,000 for every $1 million of eligible taxable purchases.

This exemption is applicable for the following produced for theatrical or television viewing, or as a television pilot:

Feature length film / Short feature / Independent documentary / Studio production documentary.

This exemption does not include:

Television coverage of news or athletics events / Food and beverage services / Vehicle / transportation for individuals involved in a motion picture production / Fuel, parts, supplies or other consumables used to transport individuals involved in a motion picture production / Lodging / Packaging materials / Any expenses related to the production of obscene motion pictures (under IC 35-49-2-1)

The Sales & Use Tax levied against hotel lodging expenditures will not be applied, however, to expenditures incurred by any person associated with the Project staying in Indiana for a period of at least 30 days.

For additional information please contact:

Leigh Durbin - Director of Film Initiatives
Tel: 317.233.5121 or Email: ldurbin@iedc.in.gov

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