| Benefit as a % of spend | 27.00 |
| Financial cap per production | - |
| Do I have to register/set up a company? | Yes |
| Does foreign cast/crew paid in their home country/region qualify as expenditure? | No |
| Do foreign cast/crew have to pay tax in the host country/state/region? | Yes |
| Does travel to/from country/region qualify as expenditure? | No |
| Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? | Yes |
| Criteria to access the benefit | - - Minimum spend 25000 (in local currency)
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| When will the benefit/incentive be received? | - - On submission of audited accounts
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| Additional incentives or advantages | - - Rece tour assistance, location finding service
- - 27% transferable tax credit for all labor and qualified purchases, plus an additional 4% on total spend if 10 or more residents are employed full-time during principal photography. The state also offers an exemption from sales tax on qualified projects.
Still commercial photography is also eligible.
Sales Tax exemption: 6% at point of purchase, but excluding fuel & food.
Lodging Tax Exemptions: Exemption from the local hotel/motel tax (varies per region, but ranges from 0-6%) on lodging stays in excess of 30 consecutive days per person. This is an automatic exemption and available to anyone, no registration with the state is required.
River On Demand™: The flow of the Gauley River can be modulated to suit production in November. A complimentary service made possible by the US Army Corps of Engineers, Huntington District, safety issues take precedence and advance notice is required.
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