Mississippi Motion Picture Incentive Act

This act establishes a set of tax incentives and support programs designed to attract motion picture production to the state. Its principal mechanisms are an exemption from state and local sales and use taxes for qualifying productions, contingent on certification and on the production company spending a threshold amount within the state, and a rebate tied to wages paid to workers subject to state income tax withholding, with rebate payments assignable to a designated trustee. It also directs a portion of admissions tax revenue toward production rebates and related film-industry development, creates a state film foundation, allows productions temporary use of underutilized state property, addresses on-screen credit for the state, and excludes works appealing to the prurient interest from its benefits.

Editorial summary generated from the text of this act. It is not part of the statute — read the sections below for the operative language.