Beautiful locations are not the only reason to choose West Virginia for filming. Tax credits, exemptions and other incentives also make West Virginia an attractive place to conduct film industry business.
DIRECT USE EXEMPTIONS
By applying for a Direct Pay Permit (DPP) with the WV Department of Tax
& Revenue, purchases and rentals in West Virginia of tangible personal
property directly used in an "Entertainment Production Project" (see
definition below) and purchases in West Virginia of services directly
used in an "Entertainment Production Project" are exempt from the six
percent (6%) Consumers Sales and Service Tax. (Note, however, that food,
beverages – alcoholic and non-alcoholic – and motor fuel are taxable.)
Registration with the Tax Department is required, and with the exception
of Sole Proprietors, all vendors must also register with the WV
Secretary of State's Office (for details, click
HERE for details on Doing Business
in West Virginia).
[The phrase "Entertainment Production Project" means the physical creation and manufacture of motion pictures, television programs, commercials, music videos, and other similar types of Entertainment Properties.]
LODGING EXEMPTIONS
Exemption from the state Consumers Sales and Service Tax (6%) and
exemption from the Local Hotel/Motel Tax (varies per region) on lodging
stays in excess of thirty (30) consecutive days per person at the same
facility. This is an automatic exemption and available to anyone;
registration with the state is not required.
RIVER ON DEMAND™
Would you like to be able to control the flow of a river for your
production? River On Demand™ allows you to choose between raging
whitewater or calm water. As a complimentary service made possible by
the drawdown of the Summersville Lake by the U.S. Army Corps of
Engineers, Huntington District, the WVFO is able to offer an open
filming window on the Gauley River during November for motion picture
and television productions that require special whitewater releases.
Flood control of the region, and other safety issues, will always take
precedence, and advance notice is always required. On occasion, special
releases may occur outside this window, but many conditions will apply.
For more information, contact the Huntington District at 304-399-5353
(toll free, 866-502-2570) or visit www.lrh.usace.army.mil, or contact
the WVFO to assist with arrangements.
FEE FREE LOCATIONS
Most state-owned property is fee free, but fees may occur in certain
circumstances, including cost recovery (click
HERE for Permits
section under Filming Guildelines). All requests for
use of state property should be first submitted to the WVFO to ensure
navigation of the appropriate channels of communication among state
agencies.
MISCELLANEOUS ENHANCEMENTS
Depending on the scope of an Entertainment Production Project, the WVFO
may assist with negotiations of "soft" incentives (e.g., discounted
location fees, office space rental, lodging, vehicle rentals, etc.). The
WVFO utilizes an established statewide network of governmental agencies
and economic develop, tourism, and community leaders to secure
attractive rates on many services.
Official West Virginia Division of Tourism Film Office
Web Site
866-6WV-FILM (866-698-3456)
© 2009 WV Division of Tourism - Equal Opportunity Employer - Policy Statement
For comments on this page email phaynes@wvfilm.com