Tennessee Filming Incentives for Production Companies
Nashville RV supports our client production companies in helping them save costs by renting our production trailers, makeup trailers, restroom/shower trailers and wardrobe trailers. We’ve put this information about the Tennessee filming incentives to better help plan your next production whether in Nashville or any other part of the great state of Tennessee.
The Tennessee Film Entertainment & Music Commission states:
As long as you’re spending a minimum of $200,000 on qualified Tennessee spend, either per episode or per project, you are eligible for a cash rebate in the form of a 25% grant. We’re not big on red tape or fine print; there’s no per project cap, and this is not a first-come, first-served program, which is subject to our available funds and our discretion.
Ready to Film In Tennessee?
If you have any questions, the number to the Tennessee Film Entertainment & Music Commission is: 615-741-3456.
Qualified Tennessee Production Expenditures
Qualified Tennessee production expenditures include production costs that are incurred in Tennessee during pre-production, principal photography and post production only. These qualified expenditures include payments for goods and services used in Tennessee for a qualified production that have been either purchased from a Tennessee vendor or paid to a resident of Tennessee.
Eligibility is limited to the first $250,000 in wages, salaries, fees, per-diem and fringe benefits paid.
NOTE: Any expenditure incurred before the “Effective Date” of production 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.
Tennessee Hotel Occupancy Tax
While you could save production costs by renting on-site RV’s and production trailers from Nashville RV, we thought you should also know about the Hotel Occupancy Tax where you may qualify for rebates.
If your production company (cast and crew) stay 30 continuous days at a hotel you may be eligible for a rebate of all previously paid Hotel Occupancy Taxes. 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.
Tennessee State Sales Tax
If your production company (cast and crew) stay 90 continuous days at a hotel you may 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; please also check with the county or film commission.
This Occupancy Sales tax is levied through the Tennessee Department of Revenue. Please reference Tenn. Code Ann. § 67-6-205(c).
State Income Tax
There are no state income taxes on wages in the state of Tennessee!
Tennessee Free Production Locations
Most state-owned property is available free of charge for your production company. If you would like to film at a state-owned location, just send an email to “email@example.com” with the location listed in the subject line and they’ll help you make filming possible.
Tennessee Permitting Fees? There are no state permitting fees in Tennessee!
Use of Drones
A production company or entrepreneur flying drones for business will need FAA authorization via Section 333 of the FAA Modernization and Reform Act of 2012 (FMRA). The production company may apply for and be granted an exemption based on their use and need.
Visit the following for more information:
The filing process can typically take between 60-120 days.
Out-of-state production companies are subject to Tennessee Workman’s Compensation laws and must maintain a Tennessee Workman’s Compensation Insurance plan covering all crews working within Tennessee. Contact the Tennessee Department of Labor, Workman’s Compensation Division at 615.532.4812.
Permit for Flame, Explosions or Spark Emitting Devices
Consult with the Fire Marshal in each county you may be filming in. Most Fire Marshalls (or county executives) may require that an inspector be present during effects scenes. There may or may not be a fee for this ‘Fire Watch’ depending on the requirements of that county.
Never use any special effect as listed above without first contacting the county Fire Marcsall regardless if it is in town or a remote country setting.
Tennessee’s Fireworks/Pyrotechnic/Flame Law (Tennessee Code Annotated, Title 4, Chapter 29, Section 68, Chapter 104) shoudl be read by the production company counsel prior to the date of the filming. A State permit $50 per day may be needed, as well as a local State Shooter, working under a company with a State Exhibitors License. For further information consult with the Department of Commerce and Insurance or a local State exhibitor (independent company) for further information.
Tennessee Production Economic Development Forms
Economic Data Submission forms are required by all productions to be submitted to the Tennessee Film & Entertainment Music Commission (TFEMC). This form provide information on your Tennessee crew hires, the types of productions that are utilizing Tennessee property, and the economic benefit for the State of Tennessee.
Link to the Form: http://www.tnentertainment.com/film/resources/econ-data-submission
- Download the Production Incentives Guidelines
- Download Form A – Registration for Certification of Conditional Eligibility
- Download Form A: Annex I – Due Diligence Questionnaire
- Download Form B – TN Declaration of Residency
- Download Form C – Incentive Application
- Download Form D – Request for Additional Reservation of Incentive Funds
- Download Statutes that created the incentives
Information Courtesy: http://www.state.tn.us/film/ and http://www.tnentertainment.com