The Filmed in Oklahoma Act of 2021Now Open!
The “Filmed in Oklahoma Act of 2021” was signed by Governor Kevin Stitt on May 24, 2021. This bill created a new Oklahoma Film Enhancement Rebate Program that went into effect on July 1, 2021. Oklahoma’s former rebate program, the “Compete with Canada Film Act”, will continue to exist until its scheduled sunset date of July 1, 2027 to allow films in that program to finish out their claims, but no new applications for that program will be accepted. All new applications will apply for the new and expanded “Filmed in Oklahoma Act of 2021” rebate program. For questions, please contact Jeanette Stanton at Jeanette.Stanton@OKCommerce.gov or Lindsay Martin at Lindsay.Martin@OKCommerce.gov.
Before applying to the Filmed in Oklahoma Act of 2021, please read the Administrative Rules. If this is your first time to use the online application portal, please read our guide: How to Use the Digital Application.
To be eligible for the Filmed in Oklahoma Act rebate program, a project must meet all of the eligibility and benchmark requirements as outlined in the Administrative Rules. You can view a brief outline below:
- For productions starting principal photography in Q1 and Q2 of Fiscal Year 21 (July – December of 2021), OF+MO will notify productions of approval or denial on or before 9/3/21.
- For productions starting principal photography in Q3 (January – March 2022), OF+MO will notify productions of approval or denial by November 15.
- For productions starting principal photography in Q4 (April – June 2022), OF+MO will notify productions of approval or denial by February 15.
While projects are only required to submit their applications at least 45 days before the start of principal photography, it is highly encouraged for projects to submit their application before the evaluation date prior to their desired quarter of principal photography.
Applications for the stand-alone post-production incentive will be awarded on the above timeline, but instead of first date of principal photography, the first date of post-production in Oklahoma will be considered. Additionally, applications for the stand-alone post-production incentive are not subject to the benchmarks required for projects filmed in the state of Oklahoma (as outlined below) but will be required to submit full proof of funding in the Eligibility Application.
If a project is awarded conditional prequalification, there are three benchmarks leading up to principal photography where the production must submit documentation as specified in the Administrative Rules.
- Prior to paying salaries or wages to a production company’s employee in Oklahoma, the production must submit a certificate of workers’ compensation insurance with limits pursuant to Oklahoma Law.
- 45 days before principal photography the production must submit:
- This is the last day that a project can submit an eligibility application
- 50% proof of funding for the full production budget
- 30 days before principal photography the production must submit:
- 100% proof of funding for the full production budget
- Current one-line schedule
- Updated script (if applicable)
- 10 days before principal photography the production must submit:
- A certificate of general liability insurance with a minimum limit of $1,000,000 in coverage (or a binder for such with a state date no later than the estimated Start of Pre-Production)
- A certificate of automobile liability insurance with minimums of $250,000/500,000/250,000 coverage (or a binder for such with a state date no later than the estimated Start of Pre-Production) OR certification that no employee of the Production will drive an automobile as part of the Production
- During principal photography a production must include members of OF+MO on the daily call sheet distribution list.
- Within 90 days of completion of the production (or the last qualified expenditure, if later), the production must submit their final application on the OF+MO website.
Projects approved for the Filmed in Oklahoma Act may receive a rebate of 20-38%, depending on which available percentage uplift opportunities the project qualifies for. Available uplifts are outlined below:
- 20% Base Incentive
- 3% Rural County Uplift
- 25% filmed on location in a county less than 250,000 people: 3% uplift
- *NOTE: For your days to count as being filmed in a rural county, you must be filming on location, excluding soundstage production, in a rural county.
- 2% Small Municipality Uplift*
- 25% filmed on location in a municipality less than 13,000 people: 2% uplift
- *NOTE: For your days to count as being filmed in a rural municipality, you must be filming on location, excluding soundstage production, in a rural municipality.
- 5% Soundstage Uplift
- 25% filmed at a certified soundstage facility: 5% uplift*
- *In order to meet either of the certified soundstage uplifts, 1% of direct expenditures must be spent at the soundstage in addition to meeting the minimum filming percentage threshold.
- 2% / 5% TV Uplift
- 2% for a pilot or 5% for a season
- If a pilot is part of a multi-film deal, they can qualify for the multi-film 5%, but cannot receive the pilot 2%
- 5% Multi-Film Deal Uplift
- 5% if multi-film deal
- 3% Post-Production Uplift
- If at least 3% of qualified expenditures spent on Oklahoma post-production: 3% uplift
Each production approved for the Filmed in Oklahoma Act rebate program is required to hire a certain amount of apprentices depending on their direct qualified production expenditures.
- < $7.5m Direct QPE – 2 apprentices
- $7.5m – $15m – 4 apprentices
- $15m – $25m – 8 apprentices
- > $25m – 16 apprentices
According to the Administrative Rules, “a person is considered an Apprentice as defined by the act, if he or she meets all of the following criteria:
(1) The Apprentice is an Oklahoma resident;
(2) The Apprentice is supervised by an experienced Master Tradesperson in the trade, craft or profession being practiced by the Apprentice in the production;
(3) The Apprentice works in a trade recognized by OFMO as necessary for a film production;
(4) The Apprentice works under the supervision of the Master Tradesperson at least one-half (1/2) of the days the Master Tradesperson under which the Apprentice is learning is actively engaged in the film;
(5) The Apprentice completes a questionnaire or survey provided by OFMO to be returned to OFMO with the Final Application.”
Also per the Administrative Rules, “a “Master Tradesperson” means a skilled and experienced tradesperson who instructs an Apprentice through use of practical experience so the Apprentice may learn a trade, craft or profession.”
If you are looking for apprentices to hire for your production, please visit our Production Directory, which has a designated Apprentice category. Apprentices may be hired in the following departments:
- Craft Service
- Electric and Lighting
- Health & Safety
- Post Production
- Production Office
- Set Decoration
If you have any questions about the apprentice requirement, please contact Lindsay Martin.
Productions that are accepted into the Filmed in Oklahoma Act rebate program can receive a rebate uplift of up to 5% if they film at least 25% of main crew principal photography on a Certified Soundstage and spend at least 1% of their direct expenditures at the soundstage.
The list of current Certified Soundstages is below. Please click each link to see more information about each soundstage in the production directory.
Per the Administrative Rules, the requirements to be a Certified Soundstage are as follows:
150:150-1-6. Soundstage certification
A facility may be considered a State Certified Industry Standard Soundstage Facility (State Certified Soundstage Facility), if a building, or complex of buildings, building improvements and associated back-lot facilities on a property meets all of the following criteria:
- Multiple Productions are, or are intended to be, regularly produced at the facility throughout the year;
- The primary revenue source for such a facility is from industry Productions and ancillary services to such Productions;
- The facility is marketed and made available to third party productions planning to rent such facility and the facility is able to be listed on the OFMO website for such rental;
- The facility provides additional industry specific on-site services and amenities for third party Productions;
- The facility contains at least 7,500 sq feet of combined and dedicated studio space which:
- Features acoustically treated walls;
- Achieves a noise criterion rating of 30 or better
- Has a height of at least 15 feet and;
- Is equipped with sufficient heating and air conditioning for filming without the need for supplemental units (but supplemental units may be used)
- Otherwise meets the criteria for a qualified soundstage facility as defined in the Act.
If you own a facility that you believe would qualify as a Certified Soundstage, please fill out the form below:
The list below indicates the films that have been conditionally prequalified to utilize the Filmed in Oklahoma Act. This list is subject to change based on compliance with the rebate guidelines.
Crew members interested in applying for a job can send their information and resume to the email address listed with each production.
The Studio Film, LLC
September 27 – March 31, 2022
Finding Crickets Choir
The Choir LLC
November 5- 9, 2021
November 20, 2021 – December 18, 2021
The Ghost Inside
Blip Film, LLC
November 30 – December 23, 2021
The Adventures of Jurassic Pet II
December 7-31, 2021
Something in the Water LLC
December 17, 2021 – August 30, 2022
Cricket Film LLC
December 28, 2021 – February 8, 2022
I Ain’t Getting Killed
IAGK, Productions LLC
February 14 – March 4, 2022
Revised October 12, 2021
The Compete with Canada Act(No longer accepting new applications)
The Compete with Canada Act was passed in 2001 and established Oklahoma’s first film incentive program. The Compete with Canada Act rebate program is no longer accepting new applications, but applicants that applied and were prequalified under this act will fill out the Compete with Canada Act final application.
The Oklahoma Film Enhancement Rebate Program statute is found in Oklahoma Statute Title 68 Section 3621 through 3626.
For information about the Compete with Canada Act film rebate program, please review the Administrative Rules.
Have a question? Please review our FAQ page.
For additional questions about the Oklahoma Film Enhancement Rebate Program, please contact OF+MO’s Director, Tava Maloy Sofsky, or OF+MO’s Deputy Director, Jeanette Stanton, at 405.522.9635 or email at Tava.Sofsky@TravelOK.com or Jeanette.Stanton@TravelOK.com.
Only final applications for the Compete with Canada act are currently being accepted. If you have a new project that you would like to submit for eligibility to the Oklahoma Film Enhancement Rebate Program, please see the Filmed in Oklahoma Act program information at the top of this page.
Final Rebate Review Materiality Threshold: For projects with QOE over $250,000, the materiality threshold used for CPA Review is the lesser of 1% of QOE or $100,000. For projects with QOE under $250,000, contact OFMO.
If you have any questions, please contact OF+MO’s Director, Tava Maloy Sofsky, or OF+MO’s Deputy Director, Jeanette Stanton, at 405.522.9635 or email at Tava.Sofsky@TravelOK.com or Jeanette.Stanton@TravelOK.com.
Point of Purchase Sales Tax Exemption
The Point of Purchase Sales Tax Exemption exempts qualified film productions from paying sales tax on property or services related to the film production. There is no minimum budget or expenditure requirement to take advantage of this incentive. The state’s current sales tax is 4.5%. Local taxes, which vary from city to city and county to county, average between 3% and 4%.
This Point of Purchase Sales Tax Exemption cannot be used in conjunction with the Filmed in Oklahoma Act Rebate Program.
The Point of Purchase Sales Tax Exemption is facilitated by the Oklahoma Tax Commission. Download and complete the Point of Purchase Sales Tax Exemption form HERE (pdf). Submit to the Oklahoma Tax Commission by mailing the completed form to the following address:
Oklahoma Tax Commission
P.O. Box 26920
Oklahoma City, OK, 73126