State Incentives for Filming in Florida
Effective July 1, 2010 the State of Florida passed $242 million in transferable tax credits over five years to encourage the use of Florida as a site for production.
This revamped incentive program is great news, allowing Florida to compete on a more level playing field for both film and entertainment (including digital media) industries. The appropriation provided in past years has been replaced by a new entertainment industry tax incentive program totaling $242 million over five years. $53.5 million in transferable tax credits will be authorized for distribution during the 2010-2011 fiscal year. Qualified projects will receive a 20% to 30% back for qualified Florida expenditures. Details can be found here
Florida Entertainment Sales Tax Exemption
In Florida, any qualified production company engaged in the production of motion pictures, made-for-television motion pictures, television series, commercial advertising, music videos or sound recordings, may be eligible for an exemption from sales and use tax on the purchase or lease of certain items used exclusively as an integral part of the production activities in Florida. The production company must apply for a certificate of exemption to be presented to a registered Florida sales and use tax dealer when making purchases and rentals of qualified production equipment. You may now apply for the Entertainment Industry Qualified Production Company Certificate of Exemption online at www.filminflorida.com
The motion picture, television production and sound recording industries are afforded the following exemptions from sales and use tax:
No tax on the sale or lease of motion picture, video and sound recording equipment. This exemption applies to film, video and recording equipment.
No tax on the rent or lease of real property used as an integral part of a motion picture production. Renting sound stages, studios, lots, buildings or any other real estate, is exempt.
No tax on labor to produce a motion picture.
No tax on artistic or copyright material on master tapes, master films, master records and master video tapes.
Questions concerning the application process or the status of an application for the Florida Film, Television and Digital Media Incentive
and the Florida Entertainment Sales Tax Exemption
should be directed to The Governor’s Office of Film and Entertainment at 877.352.3456 or the Florida Department of Revenue at 850.487.4130.
Florida Film Incentive Program Advocacy
Film Florida is a not-for-profit association that provides a leadership role in Florida's film and entertainment industries.
Film Florida encourages our members and industry stakeholder / partners to actively participate in the legislative process. We have put together this Advocacy Toolkit for your convenience, it is designed to help you understand the political framework and provide resources necessary to get involved in the legislative process.
Women in Film & Television- FL serves on the Association Council for Film Florida, by being a member of WIFT-FL you can help strengthen the influence the film and entertainment industries have with our elected officials in the state of Florida through Film Florida’s united efforts.
Other Legislative Resources
How a bill becomes a law (State)
Either house may originate any type of legislation, however the processes differ slightly between houses.
A legislator sponsors a bill, which is referred to one or more committees related to the bill’s subject. The committee studies the bill and decides if it should be amended, pass, or fail. If passed, the bill moves to other committees of reference or to the full house. The full house then votes on the bill.
If it passes in one house, it is sent to the other house for review. A bill goes through the same process in the second house as it did in the first. A bill can go back and forth between houses until a consensus is reached. Of course, the measure could fail at any point in the process.
How to contact your Elected Officials
There are several ways to contact your members of the Florida Legislature to communicate about film, entertainment and digital media issues.
Contacting your elected officials can be as simple as writing an email or making a telephone call. Members of the Florida Legislature have local district offices as well as offices in Tallahassee. Complete contact information for these offices should be available on their websites.
You can call your Florida Legislators in Tallahassee or district office directly. Or, you can call the Capitol Switchboard at (850) 488-1234 and ask the operator to connect you with the correct office.
Writing a letter to your member of the Florida Legislature can be a valuable way to communicate. It is best to both mail the letter and fax a copy because security precautions can delay mail by several weeks. Fax contact information should be available on members’ websites.
When you write to your Member of the Florida Senate, you may address your letter as follows:
The Honorable (Senator's Name)
Senate Office Building
402 South Monroe Street
Tallahassee, Florida 32399
When you write to your Representative, you may address your letter as follows:
The Honorable (Representative's Name)
House Office Building
402 South Monroe Street
Tallahassee, Florida 32399
Many elected officials have web site functions that allow you to email them a message. Remember to personalize your email.
You can also meet with your elected officials or their staff in their local district office. Check out their website for more information.