Kentucky – Motion Picture Production Company Form Released

SALT Report 3074 – The Kentucky Department of Revenue recently revised Form 51A240 – Motion Picture Production Company Expenditure Report. The form is used to claim the credit for sales and use taxes paid on qualified purchases made by pre-qualified motion picture production companies in connection with the filming or producing of motion pictures in Kentucky.

For purposes of the exemption, qualified expenditures include, but are not limited to:

  • Production scripts and synopsis
  • Set construction and operations
  • Wardrobe, accessories, and related services
  • Lease or rental of real property in Kentucky as a set location
  • Photography, sound synchronization, lighting, and related services
  • Editing and related services
  • Rental of equipment and locations for filming
  • Vehicle leases
  • Food
  • Accommodations

For Further Information

Kentucky Department of Revenue – Form 51A240