OKLAHOMA:

12/21/06 Update from Axium:
An increased incentive of up to 24% is available, using a combination of state and private funds. The 15% state rebate is capped at $5 million for the year; the 9% private tax credits are not limited. Interested producers should contact Jill Simpson, Commissioner, at 800-766-3456 or via email at jill@oklahomafilm.org.

Oklahomaís new production incentives provide a rebate of 15% of qualified expenses if 50% or more of the cast and crew is from Oklahoma, or 10% if between 25% and 50% of the crew are residents of the state. This requirement is waived for budgets in excess of $30 million. To qualify, budgets must be at least $2 million, of which $1.25 million must be spent in Oklahoma. Oklahoma ìExpatriatesî ? former Oklahomans now residing elsewhere, who register with the state ? qualify for the $1.25 million.
A total of $5 million dollars has been appropriated. The rebate is payable on or after July 1 following the fiscal year in which documented expenditures were made. A domestic or foreign release is required within one year of the completion of principal photography. If a film is not bonded, no rebate money will be released until evidence is provided that all Oklahoma crew and vendors have been paid along with evidence that there are no liens against the production company in the state of Oklahoma.
Alternatively, a point-of-purchase (ìPOPî) tax exemption of 4.5% is available, but producers must choose either the incentive rebate or the POP exemption, which does not have a budget or expenditure requirement.
Additionally, a tax credit of 25% of profits is provided if profits are reinvested in another Oklahoma production. This credit is not assignable and not transferable.
A comprehensive production guide is available online.

Sales tax exemption on sales of tangible, personal property or services to a motion picture or television production company to be used or consumed in connection with a feature or television production.
A rebate program provides up to 15% of eligible costs for film production in the state if an income tax return is filed there.
The total payments will not exceed $2 million per fiscal year.
State sales tax rebate on hotel stays after 30 days.

 Incentive information
Oklahoma Film and Music Commission
Jill Simpson, Director
email:  jill@oklahomafilm.org.
Toll Free ? (800) 766-3456
Film office
Film and Video Production Guide

Oklahoma Film Commission
 Oklahoma City Office
 15 N. Robinson Suite 802
 Oklahoma City, OK 73102
 Phone: 1-800-766-3456
 In Oklahoma City: 405-522-6760
 Fax: 405-522-0656

Incentives:
Oklahoma Film Enhancement Rebate Program
 Oklahoma offers a 15% rebate on production money spent in state.
Qualifying expenses include costs attributable to production, post-production and reproduction of long-form narrative film or television production. Expenditures must be documented.
The rebate is refunded to the producers.

Sales Tax Rebate
 As an alternative, production companies shooting in Oklahoma can apply for a refund of state and local sales taxes.
The rebate is applicable to all goods and services used or consumed on almost any project shot in-state.
The stateís current sales tax is 4.5%. Local taxes, which vary from city to city, average between 1% and 4%.
 

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FROM HTTP://VARIETY.COM  4/25/05
Tax incentives get the OK
Senate Bill 877 extends benefits currently offered
Ý  By BASHIRAH MUTTALIB
Oklahoma's legislature has entered the incentives race, passing a bill providing tax credits to qualifying state-based film and music production companies.
"It creates a new dynamic for an industry that we have been developing for the last 20 years," said House Speaker pro tempore Susan Winchester, who co-authored the measure.
Senate Bill 877 extends benefits currently offered through the Oklahoma Tourism Development Act to film and music companies, allowing them to choose between an income tax credit or a sales tax credit. Eligible companies investing between $500,000 and $1 million would receive a 10% tax break; those investing $1 million or more would qualify for a 25% tax credit...........READ MORE
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Film industry in search of solid funding source
Originally published in the Claremore Daily Progress on Wednesday, June 23, 2004
By Jeff Packham
 "Oklahoma may not be the name that comes to mind when one thinks about Hollywood, but one legislator is hoping to capitalize on the stateís recent interest in the film industry to promote Oklahoma as a site for future production.
Rep. Susan Winchester, R-Chickasha, has proposed an interim study to look at possibilities of finding a dedicated revenue source to provide incentives for bringing film production to Oklahoma."....................READ MORE