Sales and Use Tax Exemption for Motion Picture Production

A sales and use tax exemption is available for qualified motion picture production companies on purchases used in the production of a nationally distributed feature-length film, video, television series, or commercial made in Mississippi. 

Program Facts

The motion picture production exemption is provided to entities to encourage the film production in the state. The exemption applies to purchases of production items used in the production of a motion picture project that has been certified by the Mississippi Development Authority. To be eligible for the exemption, items must be purchased by, billed to, and paid for directly by the production company.

This exemption applies to items used on location such as film, videotape, makeup, fabric and costumes, set construction, and props used directly on the set, as well as expendable items purchased for use by the film crew, such as tape, fasteners, and compressed air.

Additionally, there is a reduced rate of 1½% on the purchase of machinery and equipment used in the production of a motion picture.

For more information on the certification of film projects, contact the Mississippi Film Office at (601)359-3422.