Qualified expenditures include production costs that are incurred in Tennessee during pre-production, principal photography and post production. This includes payments for goods and services used in the state in connection with a qualified production that have been either purchased from a Tennessee vendor or paid to a Tennessee resident. Eligible spend, with regard to wages, is limited to the first $250,000 in wages, salaries, fees, per diem and fringe benefits paid to a Tennessee resident. Any expenditure incurred before the “Effective Date” is contractually assigned and fully executed will not qualify.
Please reference Appendix B of the (“TFEMC”) Production Incentive Guidelines for a full list of eligible and ineligible expenditures.
Funding for the program is subject to annual appropriations by the State Legislature.
Hotel Occupancy Tax
After staying 30 continuous days at a hotel, production staff and crews may qualify for a rebate of all previously paid Hotel Occupancy Taxes. From then on out, you are no longer charged this tax. This tax is levied through county or metro governments, so you must check with the County Clerk’s office or your hotelier to see if rebates apply. All rebates are directly distributed by the hotel.
State Sales Tax
After staying 90 continuous days at a hotel, production staff and crews will qualify for a rebate of all previously paid Occupancy Sales tax, and will no longer be charged this tax from there on out. As with the Hotel Occupancy tax rebate, all rebates are directly distributed by the hotel.
This tax is levied through the Tennessee Department of Revenue. Please reference Tenn. Code Ann. § 67-6-205(c).
There are no state income taxes on wages in the state of Tennessee.
One of the best things about filming in Tennessee is access to state-owned buildings, parks and roads. Most state-owned property is available free of charge. If you would like to film at a state-owned location, just send an email with the location listed in the subject line and we’ll help you make it possible.
There are no state permitting fees in Tennessee.
Forms and Applications
Prior to production, please review the TFEMC Production Incentive Guidelines, forms & applications available for download.
Please submit all required forms and applications, including all form and application attachments, electronically to firstname.lastname@example.org. To learn more, call 615-741-3456.
When a company wants to discuss filming in Tennessee, they get Bob Raines. Raines is the middle man between you and local, state and federal government, and is an industry expert on both ends.