Claiming California Film & Television Tax Credits – Sales & Use Tax
If you are a filmmaker in California, you may be eligible for a credit against your sales and use tax liabilities. The California Film Commission (CFC) administers a program that provides tax credits based on certain expenditures for qualified productions that are produced in California. The $500 million program began July 1, 2009, and provides that the credits may be used against sales and use tax liabilities.
If you are a qualified taxpayer who has been issued a Certified Tax Credit Certificate from the CFC, the Board of Equalization has developed procedures for claiming credits against your own sales and use tax liabilities:
Additional materials related to the credit are available at:
If you have questions or concerns about claiming the film credit against sales and use tax liabilities, please email the Board of Equalization’s Tax Policy Division.
To learn more about applying for and using the tax credits, please see: