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

Universal Citation: 280 RI Code of Rules 20 20 5.7

Current through September 18, 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.

C. Application for Final Certification of a Production.

1. When production is completed, the applicant shall submit a completed application for final certification to the film office and the Division of Taxation. Such application must contain the signature of the applicant, including title and date. This application contains information regarding both the motion picture production company and the specific Rhode Island motion picture (which has previously been granted initial certification from the film office and provides documentation that the completed state certified motion picture production is consistent with the work described in the initial certification. Such final application shall be filed within three (3) years after the date Rhode Island production activities have finished. The final application must also contain a cost report as prescribed by the tax administrator and an "accountant's certification" to evidence the motion picture production company's compliance with all provisions of R.I. Gen. Laws Chapter 44-31.2. The film office and the Division of Taxation may rely, without independent investigation, upon the accountant's certification confirming the accuracy of the information included in the cost report.

2. The application for final certification information shall, in addition to the items above, include all the following information, and any other information that the Division of Taxation determines necessary for proper evaluation and administration of the application. The following information is to be submitted to both the film office and the Division of Taxation:
a. identification data: name and address of applicant (including 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); and, for compliance purposes, the name, address and federal employer identification number or social security number of each company related, affiliated or controlled by the motion picture production company as of the production's completion date, a description and amount of the relationship, affiliation or control, and a copy of the initial certification notice showing the unique identifying number assigned by the film office.

b. timing information: actual start date; actual completion date; the daily schedule of the entire production and of all employees and personnel, above the line and below the line; and actual number of principal photography days filmed in Rhode Island and outside of Rhode Island.

c. financial information: actual data for the total production budget, including final combined expenditures within the State of Rhode Island and outside the State of Rhode Island.

d. operational information: final script for the motion picture production; all travel schedules and data for "above-the-line" persons arriving and departing the State of Rhode Island including the actual number of days each performed work in Rhode Island; location of soundstage and one paragraph each regarding how the production applied internship, diversity and training programs.

e. maximum credit calculation: based on the production costs incurred and paid and other information in the application for final certification, the applicant will calculate an estimate of the total amount of production credits associated with the production and show a comparison between the estimated total credits and the total production budget.

3. In addition to the above, the following information must also be provided to the Division of Taxation in order to verify the credit amount (all lists shall include the name, address, federal employer identification number or social security number, amount paid and dates paid, and be in a manner prescribed by the tax administrator):
a. a list of the loan out companies, temporary agencies, employee leasing companies, and professional employee organizations that have provided services to the motion picture production company within the State of Rhode Island;

b. a list of qualified vendors that have sold and/or rented goods to the motion picture production company for use within the State of Rhode Island,

c. a list of all personnel involved in the production;

d. a complete general ledger as certified by a Rhode Island certified public accountant;

e. payroll records for all cast and crew working on the production;

f. copies of all invoices and receipts broken down by expense categories as prescribed by the tax administrator;

g. the production "bible;" and

h. any other information the tax administrator considers necessary.

D. Disclosure of Application Information.

1. Records maintained by the Division of Taxation may not be publicly disclosed as provided in R.I. Gen. Laws § 38-2-2.

2. Access to Public Records
a. In the event a request for access to public records is made, application information submitted to the film office may be publicly disclosed under the Access to Public Records Act, R.I. Gen. Laws Chapter 38-2, as amended, unless it comes within one of the exemptions set forth R.I. Gen. Laws § 38-2-2.

b. Records that are exempt from disclosure are described in R.I. Gen. Laws § 38-2-2(4). For example, R.I. Gen. Laws § 38-2-2(4)(B) provides an exemption that "Trade secrets and commercial or financial information obtained from a person, firm, or corporation which is of a privileged or confidential nature" are not deemed public.

c. If an Applicant believes that certain information submitted as part of its applications is exempt from public disclosure, on the submitted record such information should be marked or labeled "Exempt from Public Disclosure". This label should also set forth the applicable statutory exemption. For the example above, please reference R.I. Gen. Laws § 38-2-2(4)(B).

d. In the event that a person requests that all or part of a submitted record be publicly disclosed, the person must submit such a request to the film office. As stated in the Access to Public Records Act, the film office must respond in writing within 10 business days of receipt. If any submitted record has been described as exempt from disclosure, the film office will consider whether or not the exempted record falls within a particular exemption.

Disclaimer: These regulations may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.