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 current California Film & Television Tax Credit Program is a 5-year, $1.55 billion program which began on July 1, 2015 and will end on June 30, 2020.
To be eligible for the credit, you will need to apply for a credit certificate from the CFC. Once the credit certificate is issued by the CFC, you may use the credit to reduce your income and/or sales and use tax liabilities in the taxable year CFC issued the credit certificate. You are required to report allocation, assignment, purchase, sale, and application of credit against income tax with the Franchise Tax Board (FTB) or against sales and use tax with the Board of Equalization (BOE). If you are a qualified taxpayer and have been issued a Certified Tax Credit Certificate from the CFC, and would like to claim the credit against sales and use tax liabilities, please visit our webpage at:
Also, to learn more about the California Film & Television Tax Credit Program, please visit:
If you have questions or concerns about claiming the film credit against sales and use tax liabilities, you may email the Board of Equalization's Tax Policy Division directly.
Further, the BOE formulated a form letter to taxpayers based on guidance provided by the FTB, to explain when a qualified taxpayer may assign credit amounts to an affiliate. For additional information about when and to whom, credits may be assigned, please see the following letter for details: