Rebate Anchor

The Filmed in Oklahoma Act of 2021New Rebate Program Opening Soon

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 will go 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. The date for the new program to begin accepting applications will be announced soon; stay tuned for more information. For questions, please contact Jeanette Stanton at Jeanette.Stanton@OKCommerce.gov or Lindsay Martin at Lindsay.Martin@OKCommerce.gov.

CLICK HERE TO READ OUR ADMINISTRATIVE RULESCLICK HERE TO READ OUR FAQ

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 within 30 days of the portal opening.
  • 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.

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.

Rebate Scoring System
As outlined in the emergency Administrative Rules, section 150:150-1-7: Incentive Amounts.

Up to 20% Base Incentive

  • If less than 25% of crew are Oklahoma Residents: 10% base
  • If 25-45% of crew are OK Residents: 15% base
  • If 45% or more of crew are OK Residents: Full 20% base
  • This scale will be reassessed after the nonresident incentive ends in 2023.

Apprentice Incentive

  • For every apprentice that a film was required to have, but did not meet the requirements for, 0.5% deduction from the base (possible 0.5-8% deduction)

Up to 3% Rural County Uplift:

  • 25% filmed on location in a county less than 250,000 people: 2% uplift
  • 35% or more filmed on location in a county less than 250,000 people: 3% uplift

Up to 2% Small Municipality Uplift:

  • 25% filmed on location in a municipality less than 13,000 people: 1% uplift
  • 35% or more filmed on location in a municipality less than 13,000: 2% uplift

Up to 5% Soundstage Uplift

  • 25% filmed at a qualified soundstage facility: 3% uplift
  • 35% or more filmed at a qualified soundstage facility: 5% uplift

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

  • 5% if multi-film deal

Up to 3% Post-Production Scoring

  • If at least 3% of qualified expenditures spent on Oklahoma post-production: 2% uplift
  • If at least 5% of qualified expenditures spent on Oklahoma post-production: 3% uplift

Stand-Alone Post Incentive

  • 20% base
  • 2% for TV Pilot, 5% for TV Season, 5% for Multi-Film Deal

The application portal for the Filmed in Oklahoma Act of 2021 is not open yet, but click the button below to sign up to be notified when the application portal is open.

SIGN UP TO BE NOTIFIED

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.

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 contact Lindsay Martin.

 

Queue Anchor

Now Filming

The list below indicates the films that have been conditionally pre-qualified to utilize the Oklahoma Film Enhancement Rebate Program.

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.

Killers of the Flower Moon
Apple Studios
April 19 – August 22, 2021
Interested crew members can fill out this form.

Revised August 2, 2021

The Compete with Canada Act(No longer accepting new applications)

The Oklahoma Film Enhancement Rebate Program offers a cash rebate of 35-37% on qualifying Oklahoma expenditures to film and television productions filming in the state. The rebate is extended to film, television and commercial productions. The rebate currently has a $8 million rolling cap per fiscal year (July 1-June 30) and has been renewed through 2027. There is no per-project cap, but each production must have a minimum budget of $50,000 and spend $25,000 in qualified Oklahoma spend. Rebate funds are pre-qualified for eligible applicants on a first-come, first-served basis.

The rebate offers a base percentage of 35% on qualified Oklahoma expenditures. If a minimum of $20,000 is spent on music that has been recorded in Oklahoma by an Oklahoman or on Oklahoma music production costs, an additional 2% is added to the total rebate on qualified Oklahoma expenditures, for a total of 37%.

The Oklahoma Film Enhancement Rebate Program statute is found in Oklahoma Statute Title 68 Section 3621 through 3626.

The production company must provide proof of complete financing prior to commencement of principal photography. Proof that 50% of funding is in place is due 60 days prior to the start of principal photography, and proof that complete funding is in place is due 30 days prior to the start of principal photography.

The production company must provide proof of general liability insurance with minimum coverage of $1 million, and a workers’ compensation policy pursuant to state law, AND a certificate of automobile liability insurance with a minimums of $250,000/500,000/250,000 coverage, or certification that no employee of the production will drive an automobile as part of the production.

If the film is not bonded, no rebate money will be released until evidence is provided that all Oklahoma crew and vendors have been paid, along with evidence that there are no liens against any production company in the state of Oklahoma.

The project must have a minimum budget of $50,000 and spend a minimum of $25,000 in Oklahoma.

Film and television projects are required to include a screen credit to the Oklahoma Film + Music Office.

Final rebate applications will be accompanied by a CPA’s report, prepared at the expense of the applicant, attesting that the amounts in the application are qualified Oklahoma expenditures (QOE) that comply with the requirements of the Administrative Rules.

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.

Projects deemed as child pornography in subsection A 1024.1 of Title 21 of Oklahoma Statutes, or as obscene material as defined in paragraph 1 of subsection B of section 1024.1 of Title 21 of Oklahoma Statutes, do not qualify for the Oklahoma Film Enhancement Rebate Program.

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.

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.

Exemption Anchor

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 Oklahoma Film Enhancement 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

BACK

CLICK HERE FOR INFO ON THE NEW FILMED IN OKLAHOMA ACT REBATE PROGRAM