State-by-state production incentives
Colorado
| Colorado | |
| Incentive Type | Rebate |
| Incentives Highlights | 10% of local spend on projects that originate in CO and spend $100K, or 10% of local spend for other projects that spend at least $1M in qualified spend. |
| Eligible Projects | Films, television pilots, series & commercials |
| Minimum Spend | $100,000 |
| Production Cap or Annual Cap | $680K annual cap, first $3M of in-state or out-of-state labor. |
| Application/Reporting Requirements | Productions must be pre-qualified and minimum spend must be met or rebate is forfeited. |
| Loan-Out Reg Required? | Yes |
| CPA Audit? | No |
Colorado Office of Film, Television & Media
Donald Zuckerman, Film Commissioner
Donald.Zuckerman@state.co.us
t: (303) 592-4075
f: (303) 722-1158
www.coloradofilm.org
OVERVIEW
Colorado offers (1) a rebate equal to 10% of the total local spend on productions that originate in the state and spend at least $100,000 in qualified local spend or qualified payroll, or (2) a rebate equal to 10% of the total local spend for productions that do not originate in the state but spend a minimum of $250,000 in qualified local spend or qualified payroll. The determination of whether production company “originates” a film production in Colorado is based on which state the production company is headquartered and has its principal place of business. 25% of the total payroll must be paid to Colorado residents; “qualified payroll expenditure” is capped at $3 million per person.
DETAILS
Qualified local expenditures are payments made to Colorado businesses. Qualified payroll is defined as salaries paid to actors, management and crew who are Colorado residents. Qualified payroll status will be extended to wages paid to out of state employees who pay Colorado income tax on wages earned in Colorado.
The production company must apply to the film commission prior to beginning production activities in Colorado. If the actual expenditures are less than the projected expenditures, but exceed the minimum spend requirements, the incentive will be based on actual expenditures. Pre-production, production and postproduction expenditures qualify.
Colorado offers a lodging tax rebate after a 30-day stay, retroactive to the fi rst day of occupancy, if a contract is signed with the hotel requesting the occupancy tax waiver. Film permits are not required in a majority of the cities in Colorado but are required in Boulder, Colorado Springs and Denver, where they are free or available for nominal fees.
There is a searchable locations database on the website, and a Colorado production resource guide is available at: http://www.cprgonline.com.