PRODUCTION INCENTIVES

Wyoming

Type of Incentive:	Cash rebate

Maximum Benefit:	12% to 15% of qualifying local spend

Compensation and Project Caps/ Funding Per Year:	No per project cap; $900,000 funding appropriated as of June 12, 2009

Project Criteria:	Minimum local spend = $200,000

Sunset/Review:	Annual report June 30, 2011

Application Considerations:	Submit initial application before production commences (response ≤ 30 days)

Loan-Out Company Considerations:	Currently none to note

Crew Base Considerations:	Wyoming is a right-to-work state

Film Commission:	Wyoming Film Office 1520 Etchepare Circle Cheyenne, WY 82007 Michell Howard Phone: 307.777.3400 Fax: 307.777.2877

Additional Exemptions

Hotel Occupancy Tax Relief Available

Qualified Production Expenditures

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

Fringes Paid for Qualified Payroll:	YES

Taxes Paid for Qualified Payroll:	NO

* 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:	YES	News:	YES

Reality Shows:	YES	Webisodes:	YES

Game Shows:	YES	Animation:	YES

Documentaries:	YES	Commercials:	YES (explicit allowance/disallowance in law, regulations, guidelines, rules, etc.)

Industrials:	YES	Music Videos:	YES (explicit allowance/disallowance in law, regulations, guidelines, rules, etc.)

Sporting Events:	YES	Interactive Media/ Video Games:	YES

* Please read the Qualified Nontraditional Programming Introduction & Assumptions.

Updated February 2, 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.