State-by-state production incentives
Minnesota
| Minnesota | |
| Incentive Type | Rebate |
| Incentives Highlights | 15% rebate for qualifying expenditures if spend under $5 million. 20% if over $5M, or if 60% of production ouside the metro area. Only residents count towards the rebate, in addition to local services. Lodging tax is exempted after 30 days. Commercials are exempt from sales tax. |
| Eligible Projects | Films, television pilots, series and commercials plus music videos |
| Minimum Spend | 60% of the project must shoot in the state, and running time be at least 80 minutes. Funding must be in place prior to certification. |
| Production Cap or Annual Cap | Some funds available for 2011. |
| Application/Reporting Requirements | Production must pre-certify with the state and complete the state Reimbursement Expenditure Report. |
| Loan-Out Reg Required? | No |
| CPA Audit? | Only if expenditures exceed $1M. State pays for audit. |
Minnesota Film and TV Board
Lucinda Winter, Executive Director
lucinda@mnfilmtv.org
t: (612) 767-0095
f: (612) 767-2425
www.mnfilmtv.org
Minnesota’s Snowbate offers a rebate of up to 15% of in-state production costs for projects that spend less than $5 million in the state and 20% for productions that spend $5 million or more in the state over a 12 month period. $1 million is available for the fiscal year starting July 1, 2011.

