February 17, 2012

As 2012 is off to a rolling start and we continue on the path to even more and greater successes in Louisiana Entertainment, I want to take a moment to remind the industry of some important provisions in the statute that governs the motion picture program:

1) As everyone knows, goods must be obtained through a “source within the state”. This is defined as “a physical facility in Louisiana, operating with posted business hours and employing at least one full-time equivalent employee.” This does NOT mean that multiple companies can operate out of one storefront with one person answering the phones. Each company claiming to provide goods must be established according to state law or else the expenditure will not qualify.

2) Box Rentals – box rentals are qualified expenditures if the person performs the services in the state of Louisiana utilizing the equipment on a state certified production. The expenditure is classified as additional salary; however, for the box rental to qualify, the individual has to own the property. The individual cannot act as another company’s agent; rent items for the production and classify this property as a box rental. For example: Grip, Lighting, Make-Up packages – clearly a box rental. Trucks – not considered a box rental.

3) Truck/Vehicle Rentals – please be aware that if you are a Louisiana company renting vehicles, please make sure that you comply with any applicable state laws and any oversight that the Louisiana Motor Vehicle Commission may have over your business. In addition, there are registration requirements for companies that are domiciled & located in Louisiana. Trucks & vehicles rented from a “source within the state” will qualify if statutory provisions are met.

4) Tax Credit Transfer Notices or Employee Data – please be sure to redact social security numbers, tax id numbers and bank account information if you are submitting any documentation to our office.


Christopher Stelly
Executive Director, Louisiana Entertainment
Louisiana Economic Development

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