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Idaho

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Idaho Film Office

700 W. State Street, Boise, Idaho, USA, 83720-0093
http://www.filmidaho.com

IDAHO'S MOTION MEDIA REBATE PROGRAM 2008 Idaho’s user-friendly film and television incentive passed in March of 2008. When funded, the proposed program would provide a 20% cash rebate for qualifying productions on all goods and services purchased in Idaho if at least $200,000 is spent in Idaho and at least 25% of crew are Idaho residents. Capped at $500,000 per production, the program includes film, television pilots and episodes, documentaries and commercials. Qualifying criteria and rules are posted on www.filmidaho.com. SALES TAX REBATE ON GOODS Idaho provides for a rebate of the 6% sales tax on the purchase of tangible personal property including equipment and construction materials, etc. (but excludes consumables such as food) when $200,000 is spent on a wide variety of qualifying expenses. Forms are available on our website. LODGING EXEMPTION Production personnel who are staying 30 days or more in Idaho lodging facilities are totally exempt from sales and lodging taxes, currently 8%. Local option taxes levied in certain communities would also be exempt.

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