State-by-state production incentives
Mississippi
| Mississippi | |
| Incentive Type | Rebate |
| Incentives Highlights | 30% rebate for qualified local spend, 30% rebate for resident wages up to $1M, 25% rebate for out of state cast and crew up to $1M. Sales tax of 7% is waived on qualified items and sales/use tax is reduced to 1.5% for qualified items. |
| Eligible Projects | Films, television series, commercials and videos |
| Minimum Spend | $20,000 |
| Production Cap or Annual Cap | $8M project cap, $20M annual cap. |
| Application/Reporting Requirements | Productions must apply with the state prior to the start of production. Expenditures made prior to certification will not be approved. |
| Loan-Out Reg Required? | Yes |
| CPA Audit? | No, state will perform review of spend. |
Mississippi Film Office
Ward Emling, Commissioner
wemling@mississippi.org
t: (601) 359-3297
m: (601) 954-5955
f: (601) 359-5048
www.filmMississippi.org
Mississippi increased its rebate to provide a 25% rebate for qualified local spend, a 30% rebate on resident cast and crew, and a 25% rebate for non-resident cast and crew, up to and including $1 million per individual. For purposes of this program, payroll means salary, wages, or other compensation including related benefits paid to employees upon which Mississippi income tax is due and has been withheld. For loan-outs to qualify, Mississippi income tax (a graduated rate to 5%) must be withheld and paid to the state.
The 7% sales/use tax is reduced to 1.5% for rental or purchase of specified production equipment. The sales/use tax reduction may be used in conjunction with the production rebate. Applications for the incentive must be submitted prior to the start of production; expenditures made prior to certification will not be approved.
There is a $50,000 minimum in-state spend required, an $8 million per project rebate cap, and a $20 million annual cap. There is no minimum required percentage of production spend, local crew hired, or number of filming days in the state.
Both in and out-of-state fringes qualify, but only if subject to Mississippi withholding tax.
Mississippi has a small (but growing) crew base; a new sound stage and a workforce training facility in Canton and a community college film industry training program was initiated in August.