|Type of Incentive
||Rebate; refundable; non-transferable
||25% of qualified spend in state, 25% of payroll to nonresidents, 30% of payroll to residents.
|Minimum Local Spend
|Loan-Out Company Considerations
||Subject to Mississippi income tax withholding.
||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.
||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.
||None for main rebate; June 30, 2016 for non resident labor rebate
||Mississippi Film Office
P.O. Box 849
Jackson, MS 39201Ward Emling
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.