MISSISSIPPI:

Mississippi Film Office
Woolfolk State Office Building
501 North West St., 5th Floor
Jackson, MS 39201
Post Office Box 849
Jackson, MS 39205

Telephone: 601.359.3297
Hot Line: 601.359.2112
Fax: 601.359.5048

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Ward Emling
Manager
601.359.3422
wemling@mississippi.org

Nina Parikh
Associate Manager
601.359.3034
nparikh@mississippi.org

Betty Black
Office Manager
601.359.6564
bblack@mississippi.org

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Incentive Program:
PRODUCTION REBATE/ EMPLOYMENT CREDITS
Effective July 1, 2004, a production company (feature films, television projects, documentaries, or commercials) is entitled to a 10% tax credit for payroll of in-state residents and a 10% rebate of all in-state production-related expenditures, excluding payroll.  If the company is a flow-through entity, the credit may flow through to shareholders, members, or partners.
SALES AND USE TAX
Certified productions receive a reduced sales tax (1 and 1/2%) for motion picture equipment (camera, lighting, audio, projection, editing, etc.) and a sales tax exemption for the purchase of film, videotape, set building materials, set dressing, props, wardrobe, fabric, make-up, most expendable items.
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P3 Update article 5/08: Americas-east-south-central-region  - May 2008
The East South Central Region ─ comprised of Kentucky, Tennessee, Alabama, and Mississippi ─ extends all the way from Cincinnati in the north to Biloxi on the Gulf of Mexico. Along the way, these four diverse states encompass the iconic cities of Memphis, Nashville, Birmingham, Mobile and Tupelo, and a landscape that ranges from the ultra-urban high-rises of bustling city centers to the steamy flats of the sleepy, rural south.  While the region offers film, commercial, and TV producers and directors a host of reasons to shoot, it faces stiff competition from neighboring states ─ such as Louisiana, Indiana, and the Carolinas ─ that are pushing big tax breaks and fighting for production. This month, P3 spotlights these four states, their incentive programs, and the current and future state of production in the region.......
MISSISSIPPI
On account of its new incentive program, Mississippi has become more competitive with its neighbors in the past year. Last March, Governor Haley Barbour signed the new program into law, creating a 20-30 percent rebate on a production’s local spend ─ including local payroll. The bill also creates an additional 10 percent rebate on out-of-state worker wages. Although no minimum spend is required, the legislation caps the rebate at $5 million for each individual project.

"In addition to increasing the percentages of the rebate, we have streamlined the process,” says Ward Emling, director of the Mississippi Film Office. “It’s a very simple and straightforward transaction, and it’s a pure rebate program. The state of Mississippi returns the rebate directly to the production at the conclusion of their production work in Mississippi.

“The incentive program has been very helpful on two fronts: it has ramped up the dialogue with producers and directors, and has put us into more conversations about scripts and new production…it has really opened up opportunity for our local production companies [that] have used the incentive to attract commercial and cable production, and to develop their own content. This year, we are making a few changes to the program — both in-house and through legislation — that will clarify and improve the incentives for both instate and incoming production,” Ward adds.

Projects in the last year include Lomax: The Hound of Music. Eyevox struck a partnership with Sirius Thinking, Ltd. in New York to produce the PBS children's series and production of 13 half-hour episodes shot in the fall of 2007. Actors, puppeteers and producers gathered in Ridgeland for seven intensive weeks, as the series came together at the Eyevox studios. Animators from Eyevox and its sister company, The Screen Engine of St. Petersburg, Florida created animated segments and cartoon characters to complement a cast of actors and puppets. PBS will offer the series in the fall of 2008.

Kathilynn Phillips directed the independent feature, Chasing the White Dragon, in Tupelo throughout the summer of 2007. The full-length motion picture is currently in postproduction in Philadelphia, Pennsylvania with the picture edit being provided by Paradocs Post ─ a division of kat scratch films. The film is set for release in August 2008.

Finally, Ballast, an independent feature shot in the Delta region in 2006, was recently honored at the 2008 Sundance Film Festival, winning the Best Directing and Best Cinematography awards in the dramatic competition. The film features an all-local Mississippi cast and was put together by a mostly Mississippi crew. The film was also featured at the Berlin Film Festival and will be distributed by IFC Films. Over the last several years, Mississippi has been the location for movies, including Cookie’s Fortune, My Dog Skip, O Brother, Where Art Thou? and A Time to Kill. More recently, motion pictures like Walk the Line and Black Snake Moan have also filmed in the state..............read more

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Article in Production Update Magazine Sept. 2004:
THE SOUTH:  Locations and New Incentives Beckon
By Tamra Keig Kjos

 If you ask anyone involved in film production what the major criteria are for choosing a location, "incentives" seems to be very high on the priority list, if not number one in many cases.
......................................................Although it's been a "pretty slow" production year in Mississippi, according to Ward Emling, director of the Mississippi Film Office, he's confident of an increase in projects in the near future. "The industry is cyclical," Emling explains. "We have some really unique locations, and if the film industry is looking for those locations, we get a good look."

 But the big news that's sure to provide a draw for new projects is the new incentive program recently passed by the state legislature, which went into effect July 1. Emling explains that the incentive package has four major points:
 
 

 1. 10% non-transferable tax credit for local payroll.

 2. 10% rebate on all local production expenditures, except payroll.

 3. Expanded list of production items that qualify for tax exemptions, such as film and videotape, props, building materials and set dressing items.

 4. Tax reduction from 7% to 1 1/2 % for production equipment, including film, lighting, computers, sound and editing equipment.
 
 

 "When filmmakers call film commissions, the first question they ask, nine out of ten times, is, 'Do you have any incentives?'" said Emling. "If not, it's a pretty short phone call." He said they've already seen increased attention, since word got out about the new incentive package. It also helps that there are no state-permit fees; the only permits required are for federal park land.

 Aside from the monetary incentives, Mississippi is able to attract filmmakers with its wealth of scenic locations. One of Mississippi's most notable areas was host to a portion of the Cohen brothers' feature, Ladykillers. "The Natchez area is truly one of most unique locations in the U.S.," Emling exclaims. "It's got a lot of pre-Civil war structures, hundreds of beautiful antebellum homes and large plantations with a strong Victorian appeal."

 He explains that the main part of the city sits on a bluff with beautiful views overlooking the Mississippi River. But there is one place, known as Natchez Under the Hill, that provides a view you can't find anywhere else. "In this river town, you can step off a boat and walk right on to Silver Street - an early 1800s-period street in its entirety."

 Emling cited a number of locations in the state that he feels are underused, such the Mississippi Gulf Coast, with quaint river towns, islands and 26 miles of white-sand beaches. In another area of the state are rivers with dense vegetation that are wild, yet accessible. Navy Seals have done training for Central America conditions there for years and Anaconda filmmakers seriously scouted there, before deciding to go with the real Amazon. Another outstanding historical spot is a Civil War battlefield in Vicksburg - and in Canton, the eager-to-please community actually built a building to house several sets built for A Time to Kill. Canton is also the site of the future Mississippi Film Enterprise Zone, breaking ground this year, which is an industrial park for the film industry. Plans include a multiple sound-stage facility, warehouse and office space.

 Jo Ann Gordon, the Executive Director of the Canton Film Office says that construction on the new studio site will start this fall. In the meantime, Gordon says that Canton, the movie capitol of Mississippi, is ready to take care of production at other facilities. Just recently, they have had a couple corporate commercials and print ads. "In our down time we also offer film seminars, film schools and film museums." Gordon adds. "We are always active in the film industry."

 Pat Rasberry, the film commissioner of Tupelo comments on how busy Tupelo has been this year. "Tupelo has been very active working with several production companies this year that were shooting commercials and documentaries in our city. Just to name a couple, Optomen Productions, out of New York visited Tupelo to shoot a reality pilot TV show, titled Liquidate Your Life. The shoot was successful and the production team enjoyed their stay in Tupelo. Bernstein & Rein Advertising and JM Cinematography out of Kansas City, were also in Tupelo filming a national TV spot for the Walmart Foundation's Teacher of the Year program and WalMart's ongoing support of education through grants, scholarships and other programs." In addition to hosting production companies from other states and countries, Rasberry says that the Tupelo Film Commission is "fortunate" to work with local production companies Little Bo Productions, MRI Productions and Jerry Johnson Productions, who are presently working on their own future short films and documentaries. Rasberry also says that the town just hosted their first Tupelo Film Festival on May14 &15 at the downtown historic Theatre. "The film festival provided a new event for Tupelo and was very successful in connecting filmmakers with one another to meet, network and share ideas." Rasberry concluded, "The Tupelo Film Commission is in the process of developing new programs and training opportunities that will help educate and support those interested in knowing more about the film industry. We will continue to provide the best service possible to assist production crews and scouts with their requests. The Tupelo Film Commission is at your service." For more information Rasberry invites everyone to check out www.tupelo.net

 The "Mississippi Summit" is credited with helping to build the state's marketability to the film industry. "We have an annual Miss. Summit, where we bring in all our film people; we do workshops, seminars and panel discussions, to give them the tools to do more local production," Emling explains. "Two great things came out of the first summit in 1998," he adds. "One was the Mississippi Film & Video Alliance (MFVA), which is an organization for Mississippi residents who are interested in, or involved in, the film industry. Through this organization, the Mississippi Film Commission helps fund a grant program designed to encourage independent filmmakers indigenous to Mississippi. "

 Emling says the second valuable contribution from the summit was the creation of several film festivals. "They're incredibly important," he explains. "They give our local filmmakers the opportunity to show their work, it brings filmmakers from all over the country and the world to Mississippi to see what we have to offer, and it educates our local businesses and our audiences about the film industry."

 One additional natural resource Emling believes is of great assistance in drawing projects there is their people. He explained that because they've had very successful projects there, residents have seen how the film industry helps the community, in terms of public relations and the positive economic impact.

 "The communities want this industry," he says. "We've educated them, so they understand what the benefits and challenges are and these folks understand that the filmmakers are coming in to do a job. They respect the filmmakers and show remarkable support for their work. There's even a sense of friendly competition out there - they keep raising the bar because they understand the value of having a production in their community."
 

................................................READ ENTIRE ARTICLE ABOUT THE SOUTH

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from  Axium Payroll Co.'s "Incentives Guide" - Download yours at http://tinyurl.com/z6kxj

Selected Southern States Incentives Compared in an Informative Chart

Article from April 2004 about the New Tax Break