Georgia Entertainment Industry Investment Act

On May 12, 2008 Governor Sonny Perdue signed into law the Georgia Entertainment Industry Investment Act, boosting the state tax credit for qualified production and post-production expenditures by as much as 30%. It is available not only to traditional motion picture projects such as feature films, television series, commercials and music videos, but also innovative new industries such as game development and animation.

The Georgia Entertainment Industry Investment Act offers an across the board flat tax credit of 20% based on a minimum investment of $500,000 on qualified productions in Georgia.  An additional 10% Georgia Entertainment Promotion (GEP) uplift can be earned by including an imbedded animated Georgia logo on approved projects.

For more information on the Georgia Entertainment Industry Investment Act, please download the following materials:

Highlights of the 2008 Georgia Entertainment Industry Investment Act (PDF)
Georgia Film, Music & Digital Entertainment Tax Incentives Brochure (PDF)
Application:  Tax Credit Certification Application (PDF)
Application:  Georgia Entertainment Promotion (GEP) Application (PDF)

GEORGIA Sales & Use Tax Exemption Rules

In addition to the Georgia Entertainment Industry Investment Act, the state also offers a Sales & Use Tax Exemption. Qualified companies can get an immediate point-of-purchase sales tax exemption that will save productions up to 8% on most below-the-line materials and service purchases or rentals.

For more information on the Sales & Use Tax Exemption, please download the following materials:

Sales & Use Tax Exemption Rules and Regulations (PDF)
Application: Application for Certificate of Exemption (PDF)

Applying for the Georgia Sales & Use Tax Exemption Refund

When applying for the tax exemption refund, three forms (PDFs) may be required for the refund process:

Application for Certificate of Exemption (PDF) (ST-PE1)

Claim for Refund (ST-12)
Waiver of Vendor's Rights for Refund (ST-12A) 

Rules & Regulations for Georgia Film Tax Credit

In May of of 2008 the Georgia General Assembly passed House Bill-1100 creating the 2008 Georgia Entertainment Industry Investment Act. This legislation provides industry producers with tax incentives of up to 30%. The Rules and Regulations (PDF) further clarify and define the legislative language of HB-1100. If you have any comments regarding this document, please email us at film@georgia.org by 5 p.m. on Friday, July 3, 2009. On Monday, July 6, 2009 stakeholders and other industry-related persons are welcomed to appear at the Georgia Department of Economic Development offices from 10 a.m. to 11 a.m. (Directions)  

To learn more about these incentives and how the Georgia Film, Music & Digital Entertainment Office can help make your next shoot a successful venture, please contact us.

Related Site:
The Georgia Production Partnership Incentive Program