PRODUCTION INCENTIVES

Utah

Type of Incentive:	Refundable tax credit and cash rebate

Maximum Benefit:	20% of the "dollars left in the state"

Compensation and Project Caps/ Funding Per Year:	Tax credit offered without a per project cap; funding for the tax credit is capped at $7,793,700 for the 2009-2010 and 2010-2011 fiscal years ($7,168,000 remaining for the tax credit as of January 4, 2010); annual funding for the cash rebate is capped at $2,206,300 ($2,712,000 remaining for the cash rebate as of January 4, 2010)

Project Criteria:	Minimum local spend of $1,000,000

Sunset/Review:	The office may not issue a tax credit certificate unless the legislature expressly provides funding in the office's budget or amounts remain from prior years' funding

Application Considerations:	Submit application in PDF format via e-mail at least 3 weeks prior to the Governor’s Economic Development Board (response ≤ 30 days)

Loan-Out Company Considerations:	Currently none to note

Crew Base Considerations:	Crew directory available; Utah is a right-to-work state

Film Commission:	Utah Film Commission City Hall/Capitol Hill 300 North State Street Salt Lake City, UT 84114 Marshall Moore Director Phone: 801.538.8740 or 800.453.8824 Fax: 801.538.1397

Additional Exemptions

Hotel Occupancy Tax Relief Available

Sales & Use Tax Relief for Productions Available For details, refer to the Utah Film Commission.

Qualified Production Expenditures

In-State Vendors:	YES
Out-of-State Vendors:	NO

Fringes Paid for Qualified Payroll:	YES

Taxes Paid for Qualified Payroll:	YES (local taxes qualify)

* Please read the Qualified Production Expenditures Introduction & Assumptions.

Qualified Compensation Expenditures

Above-the-Line:	Residents:	YES
Above-the-Line:	Non-Residents:	NO

Below-the-Line:	Residents:	YES
Below-the-Line:	Non-Residents:	NO

* Please read the Qualified Compensation Expenditures Introduction & Assumptions.

Nontraditional Programming

Talk Shows:	NO	News:	NO

Reality Shows:	YES (explicit allowance/disallowance in law, regulations, guidelines, rules, etc.)	Webisodes:	YES (explicit allowance/disallowance in law, regulations, guidelines, rules, etc.)

Game Shows:	POSSIBLE (call Film Office for review)	Animation:	YES (explicit allowance/disallowance in law, regulations, guidelines, rules, etc.)

Documentaries:	YES (explicit allowance/disallowance in law, regulations, guidelines, rules, etc.)	Commercials:	NO

Industrials:	NO	Music Videos:	YES

Sporting Events:	NO	Interactive Media/ Video Games:	YES (there is a separate incentive for this)

* Please read the Qualified Nontraditional Programming Introduction & Assumptions.

Updated August 27, 2010
For more specific information, please contact the EP Production Incentives Group.

NOTE: These materials have been prepared by Entertainment Partners for informational purposes only and should not be construed as tax advice or relied on for specific projects. Though every effort has been made to remain current, laws and incentives change and, therefore, this information may have been revised. Please contact the EP Production Incentives Group or your legal or tax advisors to confirm any laws or the effect of incentives on your project.