Incentives

NC'S NEW FILM INCENTIVE: 15% TAX CREDIT
Production companies that spend at least $250,000 in North Carolina with respect to a motion picture or television production are eligible to receive tax credits up to 15% of in-state spending for goods, services, and labor.

Incentive information from the NC Film Office

1% SALES & USE TAX CAP
Motion picture production companies are entitled to a 1% cap on North Carolina’s Sales and Use Tax on purchases or rentals of items used in the making of films in North Carolina. Companies interested in the tax break should register with the Sales and Use Tax Division of the North Carolina Department of Revenue, P.O. Box 25000, Raleigh, NC 27640, or telephone 919-733-3661. Upon registration, the company may present a completed Manufacturer’s Certificate to each vendor at the time of purchase of tangible personal property, which would enter into or become an ingredient or component part of the film produced. Manufacturer’s Certificate forms are available through the Piedmont Triad Film Office.

NO SALES TAX FOR MASTER TAPES
There is no sales tax on audiovisual masters used in the motion picture, television and audio production industries.

NO FEE FOR STATE-OWNED FACILITIES
There is no fee for use of state-owned property for filming, except for actual out-of-pocket expenses.