Apply November 1, 2007 for up to $7 million tax credit per production in 2008.

New Commercial and Music Video tax credit set aside for 2008.

  1. No sales tax.
    Production companies are exempt from paying state sales tax on all production-related costs. That’s a savings of 5.6%.

  2. Up to 30% back.
    If you spend more than $250,000 a year in Arizona, you get a rebate on all production-related costs, including salaries to Arizona crew and talent. Rebate is in the form of a transferable tax credit you can use or sell.
    • $250,000 – $1M - 20% credit
    • $1M and above - 30% credit



Must pre-qualify. Visit the Arizona Film Office for details.

You may direct questions to:
Patty Duff, Program Manager
Arizona Department of Commerce
1700 W. Washington St., Suite 600
Phoenix, AZ 85007
602-771-1213 (Phoenix Metro Area)
800-528-8421 (statewide)
602-771-1200 (fax)
motionpicture@azcommerce.com



Fee-Free Filming on State Lands:
Filming on state land is fee-free regardless of grazing or other leases. A permit is required, which is processed through the Arizona Film Office.

Sales/Transaction Privilege Tax:
Exemption on the following:
  • Infrastructure Credit Equal to 15% of Investment
    Program runs from November 1, 2007 through December 31, 2010
  • Purchased machinery, equipment and other tangible personal property
  • Job printing, embossing, engraving and copying
  • Leased or rented lodging space
  • Sales of catered food, drink and condiments
  • Construction contracts for buildings and other structures
Use Tax Exemption:
On machinery, equipment and other tangible personal property.

Get in touch with the experts at the Tucson Film Office. We’ll help you get everything together for a less taxing shoot in Tucson. Call toll free 1-877-311-2489 or e-mail notaxes@filmTucson.com.