|Benefit as a % of spend||27.00|
|Financial cap per production||-|
|Do I have to register/set up a company?||Yes|
|Does foreign cast/crew paid in their home country/region qualify as expenditure?|| No|
|Do foreign cast/crew have to pay tax in the host country/state/region?|| Yes|
|Does travel to/from country/region qualify as expenditure?|| No|
|Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive?|| Yes|
|Criteria to access the benefit|
- - Minimum spend 25000 (in local currency)
|When will the benefit/incentive be received?|
- - On submission of audited accounts
|Additional incentives or advantages|
- - Rece tour assistance, location finding service
- - 27% transferable tax credit for all labor and qualified purchases, plus an additional 4% on total spend if 10 or more residents are employed full-time during principal photography. The state also offers an exemption from sales tax on qualified projects.
Still commercial photography is also eligible.
Sales Tax exemption: 6% at point of purchase, but excluding fuel & food.
Lodging Tax Exemptions: Exemption from the local hotel/motel tax (varies per region, but ranges from 0-6%) on lodging stays in excess of 30 consecutive days per person. This is an automatic exemption and available to anyone, no registration with the state is required.
River On Demand™: The flow of the Gauley River can be modulated to suit production in November. A complimentary service made possible by the US Army Corps of Engineers, Huntington District, safety issues take precedence and advance notice is required.