State-by-state production incentives
Vermont
| Vermont | |
| Incentive Type | Sales tax exemption |
| Incentives Highlights | 6% sales tax exemption is available for all direct production expenses that appear in the film. The 9% accommodation tax is waived for lodging in excess of 30 days. |
| Eligible Projects | Films, television pilots, series, commercials |
| Minimum Spend | n/a |
| Production Cap or Annual Cap | n/a |
| Application/Reporting Requirements | Non-resident’s talent withholding rate is limited to the lower of VT tax rate or the performer’s resident state tax. |
| Loan-Out Reg Required? | No |
| CPA Audit? | No |
Vermont Film Commission
Joe Bookchin, Executive Director
joe.bookchin@state.vt.us
Perry Schafer, Deputy Director
vermontfilm@vermontfilm.com
t: (802) 828-3618
f: (802) 828-0607
www.vermontfilm.com
Vermont offers an exemption from the 6.9% sales tax for all direct production expenses, which are defined as costs essential to the production of a film. A lamp that appears in the film qualifies; a lamp for the production office does not.
A 9% accommodations tax is waived if the room rental is for 31 days or more, and must be contracted in advance.
Non-resident performer’s income tax is limited to that of their home state, or the Vermont rate, whichever is lower. There is an on-line resource database. Recent legislation has been introduced to create a transferable tax credit which the Incentives Office helped support.