West Virginia Department of Commerce incentives

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incentives



Beautiful locations are not the only reason to choose West Virginia for filming. Tax credits, sales tax exemptions and other incentives combine to make West Virginia the perfect location for filming.

Up to 31% Transferable Tax Credits 
The West Virginia Film Industry Investment Act is a competitive tool used to recruit film industry business into the state.  The 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 $5 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 (per room/individual) are exempt from state (6%) and local (varies by region) taxes. This is an automatic exemption and available to anyone. There are no forms to fill out, but it is recommended that the guest discuss this issue with the lodging facility's management in advance. IMPORTANT NOTE: The exemption begins on the 31st day and is NOT applicable toward the first 30 days.

River On Demand™
Ever wanted to control the flow of a river? RIVER ON DEMAND™ is your answer. One of our Signature Locations, the flow of the Gauley River can be modulated to suit production every November. A complimentary service made possible by the U.S. Army Corps of Engineers, Huntington District, safety issues take precedence and advance notice is required. Contact the Film Office to assist with arrangements.

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.

Miscellaneous Enhancements
Depending on the scope of a production, the Film Office may assist with negotiations of "soft" incentives (e.g., discounted location fees, office space rental, lodging, vehicle rentals, etc.). The Film Office utilizes an established statewide network of governmental agencies and economic development, tourism, and community leaders to secure attractive rates on many services.

WV Film Office
866.698.3456

Incentives application 



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