The following chart represents expenditures that apply only to the film production portion of the Film Tax Credit codified in Code Section 48-7-40.26 (not to the interactive entertainment portion of the Film Tax Credit). This chart does not apply to the Postproduction Film Tax Credit (codified in Code Section 48-7-40.26A, effective January 1, 2018), or the Musical Tax Credit (codified in Code Section 48-7-40.33, effective January 1, 2018). Any qualified production expenditures claimed under the Postproduction Tax Credit or Musical Tax Credit are not eligible for the Film Tax Credit. The Georgia Department of Revenue has determined the expenditures listed herein are generally "directly used" in a qualified production activity, as defined by Georgia Regulation 560-7-8-.45, subject to the following overarching guidelines: 1 Actual facts and circumstances. The actual facts and circumstances of the transaction may change the determination. 2 All expenditures must meet any applicable Georgia Department of Economic Development rules included in Chapter 159-1-1. 3 Loanout Companies. All payments to loanout companies for services provided are subject to 6% withholding unless the payment is for reimbursement of expenses that are not required to be included in the loan out withholding amount. 4 Georgia Vendor requirement - Goods. All purchases and rentals of tangible personal property used in the production must be from a qualified Georgia Vendor as defined by Regulaton 560-7-8-.45. 5 Georgia Vendor requirement - Services not at the filming site. All services that are not provided at the filming site must be provided by a Georgia vendor as defined by Regulaton 560-7-8-.45 and can be included only to the extent the service is performed in Georgia. 6 Other expenses. Other expenses must meet any applicable statutory and regulatory requirements. This chart is intended to provide a guideline regarding the qualification of certain expenditures incurred during the production of a project in Georgia. Not all potential qualified expenditures are listed and account numbers/categories are for example purposes only. Each production company may require a different numbering or categorization system for budgeting and accounting purposes. For questions regarding specific expenditures that may not be listed herein or for special circumstances, please contact Pamela Goshay, Legal Affairs & Tax Policy at Pamela.Goshay@dor.ga.gov or 404.417.2441. ACCOUNT # DESCRIPTION QUALIFIED COMMENTS ABOVE THE LINE 101-00 STORY & RIGHTS Storyboard Copyright Fee Story Rights 102-00 WRITING Assistants Only for services provided on-set. - Writers Only for services provided on-set. Editors & Consultants Only for services provided on-set. Research Only for services provided on-set. Script Timing Only for services provided on-set. Writers Room Only if in Georgia and for the preproduction and production period (not development), regardless if room is on-set or off-set. Clearance Fees Script Clearance Research 104-00 PRODUCER & STAFF Assistants Associate Producers Executive Producer Line Producer Private Security Producer Entertainment, morale, gifts, flowers Financing Costs
Wrap Party/Crew & Cast Gifts 105-00 DIRECTOR & STAFF Assistants Choreographer Dialogue Coach/Acting Coach Director Private Security Second Unit Director Technical Advisor Entertainment, morale, gifts, flowers Royalty Fees 106-00 TALENT & SUPPORT Daily/Weekly Players Dancers Guardian for Minor Cast Members Personal Trainers/Fitness/Chef Principal Cast Principal Talent Staff/Expenses Private Security Puppeteers Rehearsals Supporting Cast Teacher/Tutor for Minors Technical Advisor Voice/Dialogue Coaches Nanny/Childcare Perk Packages Visa Expenses for Foreign Talent 107-00 STUNTS Stunt Coordinator Stunt Players Stunt Purchases and Rentals Stunt Riggers/Safeties Stunt Safety Advisors 108-00 CASTING Casting Agencies Casting Assistants Casting Director 110-00 TRAVEL & LIVING (Above the Line) Airport Greeters Commercial Airfare One round-trip flight between residence and Georgia. Ground Transportation - Airport<-->Hotel/Set One round-trip between airport and hotel. Ground Transportation - GA Residence<->Airport One round-trip between airport and residence.
Ground Transportation - Hotel<-->Set Housing - Hotels Up to the amount as set forth by the United States General Services or the person's income in order to be qualified). Limited to one room per person. Housing - Private Residence Up to the amount as set forth by the United States General Services or the person's income in order to be qualified). Luggage Fees Per Diem Up to the amount as set forth by the United States General Services or the person's income in order to be qualified) Private Jets Rental Car Limited to one vehicle per personnel. Travel Agency Fees Cleaning of Private Residence Reception Gifts Studio Executives Airfare Travel/Living Expenses for Non-Employees (i.e., nanny, spouse, children, 111-00 FRINGE BENEFITS (Above the Line) Employer Taxes (SUI/FUI/FICA) Hotel Per Diem Up to the amount as set forth by the United States General Services or the person's income in order to be qualified). Limited to one room per person. Local Hire Meal Per Diem Up to the amount as set forth by the United States General Services or the person's income in order to be qualified). Pension Health & Welfare PRODUCTION 112-00 PRODUCTION STAFF Assistant Location Manager Assistant Production Accountants Assistant Production Coordinator Construction Accountant First Assistant Director Key Second Assistant Director Location Manager Location Scouts Miscellaneous Prep/Board/Budget Other DGA Staff Payroll Accountant Production Accountant Production Assistants Production Coordinator Production Manager Production Supervisor Script Supervisor
Technical Advisor/Consultants/Interpreter 113-00 EXTRA TALENT Atmosphere Cars Extras - Union/Non-Union Precision Drivers Stand-ins Visa Expenses for Foreign Talent 114-00 CAMERA Additional Camera Crew Camera Operator Camera package D.I.T. Director of Photography First Assistant Camera Operator Helmet Camera Loaders Second Assistant Camera Operator Steadicam Assistant Steadicam Operator Still Photographer Stills Purchases 116-00 ART DEPARTMENT/SET DESIGN Art Department Coordinator Art Director and Assistants Other Art Department Labor Production Designer Set Designers Set Model Builders Sketch/Storyboard Artists 117-00 SET CONSTRUCTION Backings Construction Carpentry foreman Construction Coordinator Construction First Aid Construction Paint Foreman Fold and Hold Sets Greens Lighting Platforms Mill Rental Scaffolding
Set Construction Labor Set Construction Materials/Supplies/Rentals Set Striking - Labor/Materials/Rentals Trash Disposal 118-00 GRIP/SET OPERATIONS Additional Grip Labor Craft Services Greensperson Grip Package Grip/Labor Foreman Grips - All Rigging and Striking Grips Set First Aid Set Watchperson/Security Standby Carpenters Standby Painters Infractions/Tickets/Violations 119-00 ELECTRICAL Additional Lamp Operators Best Boy Electrician Cable Package Electric Current Tie-Ins Electric Package Electricians Gaffer/Chief Lighting Technician Generator Operator/Assistants Generator Rentals Globes/Gels/Carbons Lamp Operators Rigging Package Rigging/Striking Electricians Special Equipment Operator Specialty Lighting Stage Package 120-00 SET DRESSING Buyers Leadperson /Rentals Research Must be part of pre-production and not development. Set Decorator Set Dressers
Set Dressing Manufacturing/Labor Swing Gang/Additional Labor 121-00 ACTION PROPS Assistant Propmaster/Labor Manufacturing Labor/Materials Propmaster /Rentals 122-00 PICTURE VEHICLES/ANIMALS Additional Trainers/Handlers Aircraft/Helicopter Rentals Animal Animal Transportation/Feeding/Stabling Head Wrangler/Assistants Marine /Modifications Picture Car Coordinator Picture Car Drivers Picture Car /Modifications Ramrods Veterinarian Wild Animal Trainer/Handler 123-00 SPECIAL EFFECTS (SPFX) Additional SPFX Labor SPFX Assistants SPFX Coordinator SPFX Foreman SPFX Manufacturing SPFX Rigging/Striking 125-00 VISUAL /CREATURE/MECHANICAL EFFECTS (PRODUCTION) CG Animation Rigging CG Modeling Must be part of pre-production and not development. Compositing Concept Design and Look Development Must be part of pre-production and not development. Digital Matte Painting Film Scanning/Data Capture/Transcoding FX Animation Miniatures/Models Photography Motion Capture Photography Previsualization Must be part of pre-production and not development.
Rotoscoping/Paint Set Survey Unit/3D Scanning Software R&D and Tech Support Steroscopic Unit Stop Motion & Animatronics Unit Texturing/Lighting/Shading/Rendering Tracking/Match Move VFX Coordinator VFX Data Wrangler VFX Editor VFX Physical Production Unit VFX Producer VFX Sterographer Visual FX Supervisor Wire/Rig Removal/Fix it Work 126-00 WARDROBE Costume Designer/Assistant Costume Sketch Artist Costume Supervisor Costumers Expendable Manufacturing Labor Outside Alterations Restocking Fee Seamstress/Tailor Wardrobe Assistants Wardrobe Cleaning/Drying/Dry Cleaning Wardrobe/Shop Rentals Washing Machine/Dryer 127-00 MAKEUP & HAIRDRESSING Body Makeup Artists Hairstylists Key Hairstylists Key Makeup Artists Makeup Artists Prosthetic Makeup Artists Wig Rentals 128-00 PRODUCTION SOUND Additional Audio Crew Audio Playback Assistant Audio Playback Operator Boom Operator Cablepersons
Mixer Sound Package Special Boom Operator 129-00 LOCATIONS/SET/PRODUCTION OFFICE Air Conditioning/Heating Rentals Catered/Production Meals/Labor Commercial/Private Shipping Location/Inconvenience Fee/Rentals Office Rentals/Expenses Office Supplies Parking Permits Police/Firemen Portable Restroom Facilities Production Office Rent Scouting Labor/Expenses Generally allowed after production office opens. Also scouting expenses not to exceed 2 weeks before the production office opens is allowed. Security Shipping/Postage to/from the Production Office Stage Rental Stage Restoration Telephones Utilities/Waste Disposal Water 130-00 TRAVEL & LIVING (Below the Line) Airport Greeters Commerical Airfare One round-trip flight between residence and Georgia. Ground Transportation - Airport<-->Hotel/Set One round-trip between airport and hotel. Ground Transportation - GA Residence<->Airport One round-trip between airport and residence. Ground Transportation - Hotel<-->Set Housing - Hotels Up to the amount as set forth by the United States General Services or the person's income in order to be qualified). Limited to one room per person. Housing - Private Residence Up to the amount as set forth by the United States General Services or the person's income in order to be qualified). Luggage Fees Per Diem Up to the amount as set forth by the United States General Services or the person's income in order to be qualified) Private Jets Rental Car Limited to one vehicle per personnel. Travel Agency Fees Cleaning of Private Residence
Reception Gifts Studio Executives Airfare Travel/Living Expenses for Non-Employees (i.e., nanny, spouse, children, 131-00 VIDEO TAPE/PLAYBACK Cell Phone Miscellaneous Video Labor Playback Assistant Playback Operator Technical Director Video Assist Operator Video Assist Package Video Transfers 132-00 TRANSPORTATION Camera Cars/Cranes Drivers Gas/Oil Ground Transportation/Car Services/Taxis See Travel & Living category for clarification. Honeywagon/Trailer Supplies Messengers Mileage Allowances Parking Production Trucks/Vehicles Self-Drives In-state mileage only (not to/from the home state) Tolls/Road Permits/EZ Passes Transportation Coordinator Loss/Damage Parking Tickets Private Tour Bus/Driver/Mechanic Repairs/Maintenance/Car Wash 133-00 PRODUCTION FILM & LAB Dailies Develop Printing Rawstock Sound Transfers Still Photo Stock/Developing For on-set photography, even if developed off-set. Telecine 134-00 SECOND UNIT All Categories Same treatment as First Unit 135-00 TESTS All Categories Same treatment as First Unit 136-00 ADDITIONAL PRINCIPAL PHOTOGRAPHY All Categories Same treatment as First Unit 137-00 AUDIENCE RELATIONS Audience
Bleachers/Drapes Food/Drink Talent Transportation 138-00 FRINGES (Below the Line) All Categories POST-PRODUCTION (all work must be performed in Georgia on footage shot in Georgia) 200-00 EDITING & PROJECTION Coding Coding Equipment Continuity Script Editorial Room Rentals Film Editor/Assistants Non Linear Editing Systems Post Coordinator Post Production Accountant Post Production Office Rental Post Production Supervisor Post Shipping/Messenger Screenings Loss/Damage 201-00 MUSIC Music Edit Rooms/Equipment Music Editors Music Supervisor Rental/Cartage Scoring Musicians Scoring Stage Songwriters/Composers Vocal Talent Clearances/Licensing/Rights Loss/Damage 202-00 SOUND (Post-Production) ADR Expenses (excluding talent) ADR Mixer and Stage Dolby Cards Final Dub Foley Stage and Expenses Premix Print Master Sound Editors Sound Equipment/Room Rental
Supervising Sound Editor Temp Dubs Transfer Costs (video/tape) License Fees (Dolby/DTS/SDDS) Loss/Damage Stock Sound Purchases 203-00 POST-PRODUCTION FILM & LAB Answer Prints Check Print Digital Intermediate Scanning/Color Correction Interpositive/Internegative Lab Special Handling/Overtime Master Positive YCM Negative Splicing On Line Editing Optical Sound Track Projection Master-YCM Reprints Stock Footage Elements/Expenses Stock Shots Labor Video Masters Stock Footage Purchase/License Fees 204-00 VISUAL EFFECTS (POST-PRODUCTION) Archiving & Deliverables Compositing Data I/O Graphic Art/Animation Rotoscoping & Paint Tracking & Match Move VFX Coordinator VFX Editor VFX Producer VFX Supervisor Wire/Rig Removal/Fix it Work Loss/Damage 205-00 TITLES, OPTICALS, INSERTS Inserts Main & End Titles Optical Development Optical Effects Title Engineer Copyright/Trademark MPAA Rating/Seal 206-00 TRAVEL & LIVING (Post-Production) Airport Greeters Commercial Airfare One round-trip flight between residence and Georgia.
Ground Transportation - Airport<-->Hotel/Set One round-trip between airport and hotel. Ground Transportation - GA Residence<->Airport One round-trip between airport and residence. Ground Transportation - Hotel<-->Set Housing - Hotels Up to the amount as set forth by the United States General Services or the person's income in order to be qualified). Limited to one room per person. Housing - Private Residence Up to the amount as set forth by the United States General Services or the person's income in order to be qualified). Luggage Fees Per Diem Up to the amount as set forth by the United States General Services or the person's income in order to be qualified) Private Jets Rental Car Limited to one vehicle per personnel. Travel Agency Fees Cleaning of Private Residence Reception Gifts Studio Executives Airfare Travel/Living Expenses for Non-Employees (i.e., nanny, spouse, children, 207-00 FRINGES (Post-Production) All Categories Same treatment as Production OTHER 301-00 INSURANCE Cast Insurance Insurance Taxes Only if Georgia taxes. Marine & Aircraft Insurance Negatives Insurance Deductible E&O Insurance Insurance Claims Insurance Company Reimbursements Must offset losses incurred in Georgia. 302-00 PUBLICITY Attendance at Premiere Entertainment Off-Set Publicity On-Set Publicity 303-00 PRODUCT PLACEMENT Product Placement Labor and Expenses 304-00 GENERAL EXPENSES Alcohol Bank/Exchange Costs CPA Audit Fees Credit Card/Purchase Card Fees/Late Fees Financing Fees GA Voluntary Audit Fee Gratuities Legal Fees Outside Bank Interest Professional Fees Studio Entertainment Work Order Transfers
Wrap/Other Party 305-00 FRINGES (Other) All Categories Same treatment as Production 306-00 COMPLETION BOND Completion Bond