Each individual entry is a single program reported by a single jurisdiction in a given fiscal year. Because we want to track the level and quality of disclosure as well as the content, the values below -- with the exception of program names -- are entered exactly as they are reported. See our user guide for more explanations.
| State: | Massachusetts |
| Effected Jurisdiction: | Massachusetts |
Jurisdiction type: | State |
| Fiscal year ending In: | 2022 |
| Program name: | Film Tax Incentive - Sales Tax Exemption |
| Program purpose: | Film, TV, and/or media |
| Statutory authority: | M.G.L. c. 62, 6(l) and M.G.L. c. 63, 38X; M.G.L 6(ww) |
| Abating jurisdiction(s): | State of Massachusetts |
| Applicable taxes: | Corporate Excise Tax; Financial Institutions Tax; Insurance Premiums Tax; Personal Income Tax; Sales tax |
| Method of abatement: | Tax Credit |
| Provisions for recapture: | (no provisions for recapture) |
| Gross revenue loss: | $71,036,000 |
| Reimbursement / offset: | $0 |
| Net revenue loss: | $71,036,000 |
| Type of loss: | Active |
| Additional notes on dislosure: | ACFR has breakdown between Film Tax Credit and Sales Tax Exemption |
| Document source: | https://www.macomptroller.org/wp-content/uploads/acfr_fy-2022.pdf |
