Productions shooting in Georgia can earn 20% - 30% of their qualified expenditures provided the producers meet the below guidelines. Other than soliciting information from production, Outrider handles each step for our clients.

Projects Must Qualify By Type

These Qualify:

• TV spots and promos airing on broadcast, cable or streaming only.

• Films, TV shows and documentaries (scripted and unscripted).

• Music videos.

• Some projects that fall in both qualified and unqualified categories

The company must spend $500k in qualified expenses in a calendar year.

This can be multiple projects stacked, or aggregated to reach the threshold.

The work must be done in Georgia.

An out-of-state production company shooting in Georgia is eligible, but only work done in-state qualifies. For example, storyboards created in Los Angeles for a Georgia shoot do not count.

Projects must have multi-market distribution.

Distributed in at least two markets, one of which is outside Georgia. Certain kinds of projects can be merely “intended” for multi-market distribution to qualify.

The applicant must submit paperwork on time and carefully follow rules and regs.

The state has strict deadlines for filing paperwork, and a few reasonable rules for compliance (e.g. tracking crew days, proof of distribution for commercial projects).

Withholding / sales tax must be charged.

Georgia has a unique withholding requirement on payments to cast and crew - including “loan outs” - with few exceptions. Similarly, sales tax must be charged on most purchases.

Complete an audit.

A state-certified audit is mandatory.