This program allows a qualified production company to claim a refundable tax credit in an amount up to 25% of the total direct costs incurred in the State while filming on-location for qualifying film production, and 27% for qualifying on going television productions. Tax credits are allocated by an annual appropriation.
To qualify, the production must incur at least $500,000 in total direct costs in the State and at least 50% of the production’s filming must occur in Maryland. In addition, the production must be intended for nationwide distribution. Applications are made to the Department of Business and Economic Development. Go to the incentive section at www.marylandfilm.org for more information.
6% STATE SALES & USE TAX EXEMPTION
An exemption from the 6% state sales tax is available to qualified feature, television, cable, commercial, documentary, music video, etc, projects.