Vermont offers an exemption
from the 5% sales tax for all direct production
expenses, which are defined as costs essential to the production of
a film. A 9%
accommodations tax is waived if the room rental is for 31 days or more,
and must be
contracted in advance. Non-resident performers are subject to a state
income tax,
which is the lesser of either the performerís home state tax, or the
Vermont state tax.
Crew will be subject to Vermont state income tax.
In addition, a production spending at least $1 million in the state
may receive a rebate
of 10% of the local spend. A total of $1 million will be allocated
annually, available
on a first come-first served basis. Producers must file a grant application
prior to
starting production of the film.
There is an online resource database, and a printed production guide
may be
requested.
Danis Regal, Executive Director
P.O. Box 129
10 Baldwin Street
Montpelier, VT 05601-0129
Hot Line: 802-828-3680
Telephone: 802-828-3618
Fax: 802-828-2221
Email Address: vtfilm@state.vt.us
Incentives:
Vermont offers Sales & Use Tax Exemptions on the purchase
or rental of goods and services used in the making of a motion picture.
The goods and services must appear in the film or be used directly
in making the print. State sales tax is 5%.
Companies that book in advance and stay in a hotel for 31 days or more
are exempt from hotel tax.
For the time that non-resident performers are working in-state, income
taxes are assessed at whichever rate is lower, i.e., if the performer is
a resident of a state that does not charge income tax, then they will owe
no Vermont income tax.
If the performer is a resident of a state that assesses a higher income
tax than Vermont, they will owe the lower Vermont income tax on their wages
earned