Film & TV Tax Credit Program 3.0
Tax Credit Program 2.0
California Department of Tax and Fee Administration
The California Department of Tax and Fee Administration (CDTFA) may issue a refund for qualified sales & use taxes paid through the due date of the claimant’s most recent sales and use tax return. Credits may be claimed against sales and use taxes due for the five years following the close of the production period, without regard to the fiscal year from which the credits were allocated. (Production is considered complete when the process of post production has been finished and a final composite answer print, delivery air master, or digital cinema files of the qualified motion picture is produced.) Qualified taxpayers may use certified credits against sales and use tax as soon as they are issued by the CFC. However, certified credits may not actually be assigned until the qualified taxpayer’s franchise or income tax return is filed. An affiliate cannot apply the credits against sales and use tax until the credits are actually assigned.