Does my corporation have to be qualified to do business in a state to receive a film tax credit or rebate there?

Very few states specifically require that a corporation be qualified to do business in the state in order to receive a film tax credit or rebate there. However, the minimum requirements for receiving a film tax credit or rebate in most states are such that your company will be doing sufficient business in the state to cross the threshold requiring that the company be registered to do business there. All states, including Georgia, Louisiana, North Carolina, and Oregon, require that a company transacting enough intrastate business in the state be authorized or qualified to do business there. Each of the named states requires a substantial presence in the state to qualify for a film tax credit or rebate in that state. In Georgia, for example, your company must, among other things, maintain a business location physically located in Georgia and have a total aggregate payroll of $500,000 or more for employees working in the state. In North Carolina, a rebate is available only if your company has in-state qualifying expenses for goods and services of at least $5 million for a feature-length film or $1 million per episode for a video or television series. If your company is spending that much money in-state to qualify for a film tax credit or rebate, then, as a practical matter, the company will have to be qualified to do business in the state. For more information, see Qualifying To Do Business in a State as Required To Receive a Film Tax Credit or Rebate.