Tax Credit - West Virginia

http://wvcommerce.org/business/industries/wvfilm/incentives/default.aspx
The West Virginia Film Industry Investment Act provides up to 31% tax credits for in-state spend (27% base, plus 4% for 10 or more resident crew or talent hires). Funded at $10 million annually; no caps; minimum spend of $25,000. Eligible projects include feature length films, TV films and series, commercials, music videos, and commercial still photography. Please visit our pages for guidelines, forms, and overview.

State Sales Tax Exemptions
Purchases and rentals of tangible personal property and purchases of services directly used in production are exempt from state sales tax (6%) (excluding food, beverages, motor fuel). Registration with the Tax Department is required, and with the exception of Sole Proprietors, all vendors must also register with the Secretary of State. To apply for exemption with the Tax Department, complete the Direct Pay Permit application. See also Doing Business in WV for registering with the Secretary of State and learning about other important requirements for doing business.

Lodging Tax Exemptions
Lodging stays at the same facility in excess of 30 consecutive days are exempt from state (6%) and local (varies by region) taxes. This is an automatic exemption and available to anyone; registration with the state is not required.

Fee Free Locations
Filming on most state-owned property is fee-free; in certain circumstances, a fee may be assessed and cost recovery charges may be applied. Permits and proof of liability insurance are required. To maximize cooperation, all filming requests should be first submitted to the Film Office to ensure navigation of the appropriate channels of communication among state agencies. See also Filming Guidelines for additional information.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!