Financial Incentives in Texas

Except for sales tax exemptions, the State of Texas does not presently offer a financial incentive for film production. Such a program can be created only by legislative action, and this issue will be brought before the Texas State Legislature when it convenes in January 2007. Meanwhile, Texas' state, city and regional film commissions will continue to use every available asset to make Texas a cost-effective choice.

Updates on film-related legislation are available from the Texas Motion Picture Alliance, www.txmpa.org, an advocacy group for Texas' production industry. Membership is free.

Exemptions: Sales Tax, Occupancy Tax, Fuel Tax

In Texas, filmmakers are exempt from 100% of state and local sales taxes on most items and services bought or rented for direct use in production. This is an up-front exemption; there's no need to wait until after production for a refund. View our Sales Tax Exemptions page for details.

On hotel rooms occupied for more than 30 consecutive days, Texas' 6% state occupancy tax is waived, retroactive to the first day. View our Sales Tax Exemptions page for details.

Fuel tax that was paid for fuel used off-road (as in generators or boats) may be refunded. View our Sales Tax Exemptions page for details.

A Unique Incentive: Texas Crew

One of Texas' strongest assets is its depth of crew. Very few other states can match it: on most features shot in Texas, 75-80% of the below-the-line jobs are filled locally. That saves on housing, transportation and per diem, and these are not trainees, but experienced professionals who get it right the first time.