Sales & Use Tax Exemption

In Georgia, you’ll discover unmatched talent, services and resources. You can recreate times past in our small towns or go as far as your imagination will take you in our world-class cities. Our highly trained, professional crews and state-of-the-art facilities make it easy to plan, shoot and edit your production, and you’ll find all the amenities you need to make your stay in Georgia a comfortable one. Georgia also offers production companies strong financial tools that make working here the smart choice.

The Georgia Sales & Use Tax exemption offers significant savings for film, video, broadcast and music production companies working in Georgia. Qualified companies can get an immediate point-of-purchase sales tax exemption that will save productions up to eight percent on most below-the-line materials and service purchases, leases or rentals.

This valuable financial resource, combined with the Georgia Film, Music and Digital Entertainment Office’s knowledgeable, hands-on staff, the state’s diverse locations, the convenience of Hartsfield-Jackson Atlanta International Airport and a welcoming, pro-business climate, delivers the right backdrop for any production. 

Qualified Production Materials and Services

The Application Process
A production company conducting motion picture, television or sound recording business in the state of Georgia may be designated a qualified production company and receive a certificate of exemption from the Georgia Department of Revenue.

Those seeking an exemption must submit an application to the Georgia Film, Music & Digital Entertainment Office for each project. Applications must include the dates of production, federal ID number, business address, local address and the project’s intended geographic distribution. Qualified projects should be fully funded, have commercial geographic distribution outside Georgia and be shot in Georgia. Applications will be reviewed in a timely manner and the Georgia Department of Revenue will provide an exemption certificate that includes the production start date and an expiration date. This certificate may be photocopied and distributed to suppliers and/or vendors.

Incentive Materials
Certificate of Exemption Application Form
Exemption Rules and Regulations
Claim for Refund
Waiver of Vendors’ Rights

Once certified, the production company will receive an exemption certificate letter that can be presented at the time of purchase.

For more information on either the Georgia Sales & Use Tax Exemption or the Entertainment Industry Investment Act, please contact:

Georgia Film, Music & Digital Entertainment Office
404-962-4052
www.georgia.org  
 

Georgia Department of Revenue
404-417-6649
www.etax.dor.ga.gov