What type of productions qualify?

Projects eligible for the tax credit are: live action or animated feature films, documentaries, television films, pilots or series and webisodes. Projects NOT eligible include news shows, commercials, live broadcasts, sporting events, reality, programs that solicit funds and digital media products.

In order to receive state approval for an incentive application, a production must, in the State’s sole discretion, reflect positively on the image of state of Utah.

  • In determining whether or not a production reflects positively on the image of the state of Utah, the Office and Board may take into consideration:
    • Whether and to what extent the motion picture promotes Utah as a tourist destination;
    • the overall strength and viability of the script of the production;
    • the industry reputation of the production or motion picture company;
    • the record of the motion picture company in matters of safety and responsible filmmaking; and
    • the existence of any legal action or the likelihood of any legal action in relation to either the production or the motion picture company;
    • general standards of decency and respect for the diverse beliefs and values of Utahns; and
    • any other factors related to the production or the motion picture company that may reasonably affect the image of the state of Utah.

The Office and Board may consider the relative merit of applications, and the need to reserve its allocations for future applications.

Factors that contribute to the relative merit will be weighed by the Utah Film Commission which include, but are not limited to:

  • Number of anticipated jobs in Utah;
  • Number of production days in Utah;
  • Length of employment for Utah cast and crew;
  • Local cast and crew wages;
  • Other economic development that the film contributes in the State of Utah
What type of of productions DON'T qualify?

The following productions types that DON’T qualify for the CFIP are: news shows, commercials, live broadcasts, sporting events, programs that solicit funds, & digital media products.

Productions that have already started or completed principal photography in the state aren’t eligible to apply for the CFIP.

Is there an application fee?

There is no application fee. That’s pretty awesome, right?

What are the requirements for applicants

In order for a production company to be eligible to apply for the CFIP the following minimum requirements must be met.

  1. CFIP Application must be completed and accepted PRIOR to the start of principal photography
  2. Demonstrate the Utah production budget is 100% financed
  3. Show a Utah Film Commission screen credit
  4. Supply 3-5 production film stills
  5. Grant access to ATL  interviews and/or BTS footage*
    1. The production will produce the footage and deliver it to the UFC
    2. Or the UFC will be allowed on set to produce BTS footage and conduct ATL interviews
  6. Deliver an independent audit review from a Utah CPA *

*ATL=Above the Line, BTS=Behind the Scenes, CPA=Certified Public Accountant

When are there submission deadlines?

Please review the submission deadlines here.

What is the criteria for projects to be approved?
  • Utah Impact
    1. The extent to which the project has a storyline set in Utah
    2. Number of cast & crew that are Utah residents
    3. Writer, Director and/or Producer are Utah residents
    4. The extent to which the project is suitable for all audiences
  • Economic Impact
    1. Amount of cast & crew wages that are industry standard
    2. The percentage of the project that is based in a rural area
    3. Number of production days in Utah
    4. Extent to which the project is commercially viable
  • Social Impact
    1. The diversity of the cast & crew
      1. Gender, race, ethnicity, and veteran
    2. Project provides opportunities for up-and-coming crew
    3. Production is environmentally responsible
How will I know if my project has been approved for an incentive?

The GOED board reviews projects once a month. Applications are due two weeks prior to those meetings. Once the GOED meeting has concluded, you will receive word from our office within 24 hours.

How do I receive the cash rebate?

Once production has been completed you will receive the film incentive from GOED after the following have been submitted and reviewed.

  • All Utah crew, vendors and locations have been paid
  • A final list of Utah crew, vendors and locations
  • A complete Utah expenditure report by a licensed Utah C.P.A.
  • At least three on-set photographs that have clear permissions for use by our office.
  • Acknowledgement that the Utah Film Commission logo will appear in any screen credits.
Does Utah have a sales tax exemption for productions?

Yes. The Sales and Use Tax Exemption allows film, television and video productions to take a sales tax exemption at the point of sale on machinery and equipment. The exemption does not apply for still photography. Download the tax exemption certificate TC-721 from the Utah State Tax Commission.

Is there an available lodging exemption through the state?

Yes. Utah offers a Transient Room Tax (TRT) Exemption. Accommodation charges for stays of 30 consecutive days or longer are exempt from sales and use tax and all sales-related taxes. Please review Publication 56 from the Utah State Tax Commision.

The Utah Valley Film Commission offers its own hotel room incentive to qualified applicants who utilize Utah Valley hotels.

May I count any expenses that occur in another state?

Nope, the purpose of the MPIP is to encourage the use of Utah as a site for production. Besides, why would you want to film anywhere else???

Do I need to have a Utah based production company in order to qualify?

No. It’s not necessary to register your company in Utah.  The Utah Tax Commission uses a federal tax ID number(s) to process the tax credit.

What kind of expenses qualify for the incentive?

In general, any direct production and post-production* expenditures made in Utah that are subject to Utah state taxes qualify. Examples are Utah goods & services purchased through a business registered in Utah, Utah resident wages & taxes, Nonresident per-diems & income tax. For more details please give us a call at 801-538-8740.

*Utah based post-production expenditures will only qualify for projects that have been approved for the CFIP.

To whom is the actual incentive paid?

The incentive is paid to the entity (company, LLC, C-Corp, etc.) that enters into contract with the State of Utah.

What does the screen credit requirement include?

All projects with an end crawl must include an acknowledgement of the state of Utah. This includes both a “filmed on location” or “thank you” line, as well as use of the Utah Film Commission logo. A screen shot of the logo in the end credits must be submitted once the project is finished.

I like details. Can I read your official statute?

Good for you! Here is a link to the current statute.

Can I qualify for the 25% film incentive under this program?

Not under the CFIP. If you’re interested in the 25% tax credit then please click here.