Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 20 - TAX CREDITS/DEDUCTIONS › Part 5 - Rules and Regulations for the Certification of Motion Picture Production Tax Credits (280-RICR-20-20-5) › Section 280-RICR-20-20-5.7 - Applications

Current through June 14, 2024
A. Applications for designation of a motion
				 picture production as a state certified production shall be made on State
				 Certification Application forms. These forms are available from the film office
				 at One Capitol Hill, Third Floor, Providence, Rhode Island 02908 or from the
				 film office's website at
www.film.ri.gov
and the Division of Taxation's website at
www.tax.ri.gov
. The Initial Application is used to
				 request initial certification of a motion picture production and shall be filed
				 with the film office before the commencement of Rhode Island production
				 activities. The Final Application is used after the completion of Rhode Island
				 production activities to request final certification of the production and the
				 issuance by the Division of Taxation of any credit documents relating to the
				 completion of a state certified production.
B. Application for initial certification of a
				 production.
1. The applicant shall properly
				 prepare, sign and submit the Initial Certification Application form to the film
				 office. This part of the application, when completed, contains information
				 regarding both the motion picture production company and a specific Rhode
				 Island motion picture such that the film office may make a determination
				 pertaining to the initial certification of the production.
2. Any costs incurred prior to filing a
				 complete initial certification application shall not be allowed for purposes of
				 meeting the one hundred thousand dollars ($100,000) minimum Rhode Island
				 production budget or as a cost in calculating the motion picture production tax
				 credits.
3. The information
				 submitted shall include the following and any other data the film office
				 determines necessary for the proper evaluation and administration of the
				 application:
a. identification information:
				 name and address of applicant, name of contact person, telephone numbers and
				 email addresses; federal employer identification number[s]; the production
				 company's Rhode Island address (including federal employer identification
				 number, contact person, telephone numbers and email addresses); brief
				 background and structure of the company, and information (including name,
				 address and federal employer identification number) about other companies which
				 are related, affiliated, or controlled by the motion picture production company
				 and which are expected to be involved in the production.
b. timing information: anticipated start
				 date; anticipated completion date; proposed schedule; and estimated number of
				 principal photography days to be filmed in Rhode Island and outside of Rhode
				 Island.
c. financial information:
				 proposed total production budget, estimated motion picture budget (expenditures
				 within the State of Rhode Island), and information for each of the "above the
				 line" individuals as to whether they will be employees of the motion picture
				 production company or, if not, the name, address, and federal employer
				 identification number of the entity by which they will be employed.
				 Additionally, the applicant will estimate the anticipated amount of Rhode
				 Island motion picture production tax credit from this production.
d. operational information: brief description
				 of the motion picture production, including:
(1) story synopsis and screenplay for
				 proposed motion picture production; and;
(2) a statement as to whether the company
				 owns or controls the copyright and distribution rights in the motion picture;
				 and,
(3) a copy of the signed
				 viable distribution plan or evidence that the production company is producing
				 the motion picture for a major motion picture distributor, a major theatrical
				 exhibitor, a television network or a cable television programmer.
e. payroll company information:
				 name, address, and federal employer identification number of any company or
				 other entity who will make withholding tax payments and employer tax payments
				 on behalf of the production company. The payroll company must be a qualified
				 vendor.
f. other information: the
				 anticipated days each "above the line" person (i.e., producers, motion picture
				 director, writers and featured actors) is scheduled to perform work in Rhode
				 Island; copies of documents evidencing that the motion picture production
				 company is formed under the laws of the State of Rhode Island; and one
				 paragraph each regarding production plans for internship, diversity and
				 training programs in Rhode Island.