*Please access the Administrative Rules for detailed information about the Filmed in Oklahoma Act of 2021.
What is the difference between the Compete with Canada Act and the Filmed in Oklahoma Act?
What is the Stand-Alone Post-Production Incentive?
Projects filmed outside of this state are eligible for the Stand-Alone Post-Production Incentive, which offers a rebate on post-production services that are performed in Oklahoma for a project that was filmed outside of Oklahoma. The rebate for the stand-alone post-production incentive is up to 20% – 25%.
There are separate applications for each incentive, so please make sure you are applying for the incentive that pertains to your production.
Are there different rules for the Stand-Alone Post-Production Incentive?
- Applications for the stand-alone post-production incentive (SAPI) only need to be submitted 14 days before the start of post-production in Oklahoma
- The 7.5% nonresident incentive does not apply for the SAPI. Only local BTL and Oklahoma Expat BTL labor are qualified expenses. Both local and out-of-state ATL labor can qualify for the SAPI, but all ATL is capped at 25% of direct qualified production expenditures, similar to the in-state production incentive.
- SAPI applications do not have the 45, 30, and 10 day benchmark requirements that the in-state incentive applications have. However, full proof of funding for the full post-production budget must be submitted with the SAPI eligibility application.
- The quarterly approval system is the same for SAPI applications, but instead of basing the approval date on the production’s start of principal photography, it is based on the production’s start of post-production in Oklahoma.
- SAPI projects are still required to include an end credit logo (provided by OF+MO) in their production
- SAPI projects are still required to have their final claim reviewed by a third-party CPA before submitting it to OF+MO
- SAPI projects are still required to have a minimum budget of $50,000
Are the stand-alone post-production incentive awards part of the $30 million annual cap?
Is the Filmed in Oklahoma Act rebate program a tax credit or a cash rebate?
Will applications for the Filmed in Oklahoma Act be approved on a first-come, first-served basis?
How does the quarterly approval process work?
|Deadline for Applicants||Award Date||For Films Shooting in:|
|Quarter 1||June 15||July 1||July – December|
|Quarter 2||September 15||October 1||October – March|
|Quarter 3||December 15||January 1||January – June|
|Quarter 4||March 15||April 1||April – September|
*NOTE: Projects with a budget of at least $7.5 Million may be reviewed and awarded or denied on an ongoing basis.
How is the $30 million annual cap allocated throughout the fiscal year?
How will applications be chosen for approval?
Which government agency determines the approval of an application?
Is an applicant allowed to know who is on the Rebate Review Committee?
Are outside industry members able to join the Rebate Review Committee?
Are applicants able to speak with a member of the government agency that approves or denies an application?
What are the determining factors for an approved application?
(1) Benefits of the project to the State (including economic impact, industry infrastructure impact, jobs, tourism, branding, image and follow-on work);
(2) The amount of rebate payments conditionally prequalified by the Department for the current fiscal year;
(3) Impact on the ability of the Department to commit funds to additional projects for the current fiscal year;
(4) The amount of incentive believed to be necessary to win the project.
Is there a minimum or maximum score that needs to be achieved for approval?
What is the max amount of points a production can receive under the current scoring system?
Can applicants know how many points are available in each category?
How can a score be improved?
The eligibility application indicates that distribution is noted as favorable to Oklahoma branding and image and is a component of the scoring system. What does that mean?
What does it mean to film at an iconic Oklahoma location?
What is the protocol if there are more applications received than can be approved?
Why would an application be denied or receive a lower rebate incentive percentage amount?
Can a denied application be appealed?
If an application is denied, can an applicant re-apply to receive the rebate after the completion of principal photography?
As funding is competitive, there is no guarantee that a project which has been denied will later be approved funding.
Can an application be re-submitted?
Can an application be re-submitted in subsequent evaluation period?
Is there a location on the website where applicants can view approved applicants/applications?
Is there a location on the website where applicants can view denied applicants/applications?
If I would like to apply for the Filmed in Oklahoma Act, am I allowed to start filming prior to the submission of my application?
Is there a cap for the Filmed in Oklahoma Act Rebate Program?
Is the annual cap divided between smaller and larger budget productions?
- $7.5 million of the annual cap is allocated for rebates of projects that have budgets less than $7.5 million
- $22.5 million of the annual cap is allocated for rebates of projects that have budgets of at least $7.5 million
The money is divided in this way so that there is a certain amount of funding that can only go to small-budget films. Over the past several years, the Oklahoma film industry has grown largely in part to smaller indie films. This rule ensures that there will always be space in Oklahoma’s film industry for smaller budgets, even as we continue to grow!
Is the amount of rebate funds available featured on the OF+MO website?
Is there a sunset date for the Filmed in Oklahoma Act of 2021?
Do I have to show proof of funding?
If my project is approved, can I change my start of principal photography date?
Do commercials, documentaries or TV series qualify for the Filmed in Oklahoma Act?
What if I take Oklahoma crew to another state to work on the same production?
Is there an application fee for the Filmed in Oklahoma Act?
What are the eligibility requirements for the Filmed in Oklahoma Act?
- Budget of at least $50,000 with an Oklahoma Spend of at least $25,000
- For projects applying for the filmed in-state incentive, at least one day of principal photography must be in Oklahoma. However, for television pilots and seasons that are applying for the 2% TV pilot or 5% TV season uplifts, at least 75% of the television pilot or 75% of the series season must be filmed in Oklahoma. A pilot or television show that is filming less than 75% of the project in Oklahoma is still eligible for the program, but it will not be eligible for the TV Pilot or TV Season uplift.
- Unless otherwise authorized by OFMO, Eligibility Applications submitted for projects filmed inside the State pursuant to 68 O.S. §3635 may be submitted no earlier than one (1) year prior to the start of Principal Photography but no later than forty-five (45) days prior to the start of Principal Photography.
- The exact specifications of the Eligibility Application are shown on the OFMO website, and include but are not limited to:
- (A) General information about the Production;
- (B) Contact information;
- (C) Preliminary production milestone dates;
- (D) A copy of the screenplay (or treatment if appropriate);
- (E) The Production Budget top sheet and estimated headcount;
- (F) Various acknowledgements of program and OFMO criteria and agreements to abide by them.
Are tax-exempt organizations able to apply for the rebate program?
Must a certain percentage of crew be Oklahoma residents?
Do wages paid to non-Oklahoma residents qualify?
Additionally, productions can now qualify payments to out-of-state below-the-line crew members (either through salary or loan-outs) effective through July 1, 2023. These payments are only eligible for the 7.5% nonresident incentive, and that incentive is not eligible for any of the available rebate percentage uplifts. Out-of-state loan-outs must register with the Oklahoma Secretary of State’s Office in order for their payments to qualify for the rebate program.
Do film apprentices need to be paid?
Are there any sales tax exemptions?
PLEASE NOTE: This Point of Purchase Sales Tax Exemption cannot be used in conjunction with the Filmed in Oklahoma Act.
Which production costs qualify for the Filmed in Oklahoma Act?
Does the Filmed in Oklahoma Act require an audit or review?
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 the Oklahoma Film + Music Office.
For a list of CPA’s, please visit the Oklahoma Production Directory.
Does the Filmed in Oklahoma Act apply to above-the-line compensation expenditures?
Does the Filmed in Oklahoma Act apply to video game production?
“Film” means a professional single media, multimedia program or feature, which is not child pornography as defined in subsection A of Section 1024.1 of Title 21 of the Oklahoma Statutes or obscene material as defined in paragraph 1 of subsection B of Section 1024.1 of Title 21 of the Oklahoma Statutes including, but not limited to,national advertising messages that are broadcast on a national affiliate or cable network, fixed on film or digital video, which can be viewed or reproduced and which is exhibited in theaters, licensed for exhibition by individual television stations, groups of stations, networks, cable television stations or other means or licensed for home viewing markets.The term shall also include filming for interactive and video gaming including, but not limited to, green screen, motion capture and similar production techniques.
I just found out about the Filmed in Oklahoma Act and I have nearly completed my film. Can I still apply?
If I don’t qualify for the Filmed in Oklahoma Act, can OF+MO still help me?
I want to work in the film industry and have no experience. How do I get started?
How can I network with other Oklahoma creative media professionals?
How can I be cast in a movie or T.V. show?
Where can I get a list of talent agents?
How do I get distribution for my movie?
How does OF+MO assist with location scouting?
How can I have my property used in a film?
I need rural locations for my production. Can I still base out of a larger city?
Where can I find information about production services?
Is there experienced film crew in Oklahoma?
Where is the film crew located in the state?
How can I get the word out about my company?
**OF+MO promotes the Production Directory equally to all productions and does not give recommendations for any individuals or entity.
Filming in Oklahoma
What are some of the benefits to filming in Oklahoma?
An extremely wide breadth of filming locations can be found among Oklahoma’s 12 eco-regions, with everything from the trademark great plains and sweeping prairies to the unexpected lush forest, expansive plateaus and sand dunes. For any project coming to the state, film-friendly Oklahoma businesses are eager to offer up heartland hospitality to productions, big and small.
These film-friendly elements combined with the low cost of living and favorable economy make Oklahoma a prime destination for your next film, television or music production.
How do I find out about productions that are currently filming in Oklahoma?
Does OF+MO have stock footage of Oklahoma?
Do I have to get permission to film in Oklahoma?
Do I need a new permit for each filming location?
How much does it cost to film on state property?
If my shoot requires pyrotechnics, who do I contact?
If my shoot requires traffic control, who do I contact?
Where can I find information on Oklahoma child labor laws?
Do I have to have insurance to film in Oklahoma?
What is the weather like in Oklahoma?
What is the nightlife like in Oklahoma?
I want to work in the music industry and have no experience. How do I get started?
I am an artist. How can I book more gigs in Oklahoma?
How can I get my music in a film or television show?
Do I need a permit to have a music festival in Oklahoma?
How can I let musicians know about my Music Business?
I am looking for Oklahoma talent for my music event. Can you help me?
Oklahoma Film + Music Office (OF+MO)
What services does OF+MO provide the film and music industries?
Music: OF+MO promotes and showcases Oklahoma’s rich musical heritage and connects emerging artists of all genres to music venues and businesses across the state with the Oklahoma Music Directory. If you have a music festival or event, we can host or announce your open call for entries.
Our purpose is to grow the film and music industries statewide.
How is OF+MO funded?
What is the difference between OF+MO and the Tulsa Office of Film, Music, Arts and Culture?
The Tulsa Office of Film, Music, Arts & Culture provides resources to further grow, develop and enhance the Tulsa Region’s creative industries including film, music and arts, all while promoting Tulsa as a creative hub and cultural destination for these industries.