Mississippi

Mississippi Film Tax Credits

Type of Incentive Rebate; refundable; non-transferable
Benefit Details 25% of qualified spend in state, 25% of payroll to nonresidents, 30% of payroll to residents.
Project Cap $10,000,000
Annual Cap $20,000,000
Minimum Local Spend $50,000
Loan-Out Company Considerations Subject to Mississippi income tax withholding.
Additional Exemptions Sales & Use Tax Relief Available
Qualified Production Expenditures Incurred in State; In-State Vendors; Out-of-State Vendors (restrictions apply); Fringes for employee benefits not subject to state income tax.  Contact us for more details.
Qualified Labor Resident and Nonresident; Above the Line and Below the Line; Labor qualified up to $5,000,000 for any one employee. Contact us for more details.
Sunset Date None for main rebate; June 30, 2016 for non resident labor rebate
Film Commission Mississippi Film Office

P.O. Box 849

Jackson, MS 39201Ward Emling

wemling@mississippi.org

601.359.3422

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NOTE: This content has been prepared by Kevin P. Martin & Associates, P.C. 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 us to confirm any laws or the effect of incentives on your project.