Guide & Resources
Massachusetts Film Office Production
Step By Step Guide:
Massachusetts Legislation
In order to have a full understanding of the MA Film Production Incentives, we recommend reading the actual state statute that has created these programs. The 2005 legislation was then amended in 2007 and therefore both are provided below.
Agreed upon procedures
INDEPENDENT ACCOUNTANT’S REPORT
ON APPLYING AGREED-UPON PROCEDURES
Tax Rates
MASSACHUSETTS TAX RATES
HOTEL: Boston
STATE: 5.7
CONV CENTER FUND: 2.75
LOCAL OPTION: Up to 6.0
TOTAL TAX RATES(Hotel rates as of 6.29.11): 14.45
HOTEL:Cambridge, Chicopee, Worcester, Springfield, West Springfield
STATE: 5.7
CONV CENTER FUND: 2.75
LOCAL OPTION: Up to 6.0
TOTAL TAX RATES(Hotel rates as of 6.29.11): 14.45
HOTEL: All other locations
STATE: 5.7
CONV CENTER FUND: n/a
LOCAL OPTION: Up to 6.0
TOTAL TAX RATES(Hotel rates as of 6.29.11): 5.7-11.7
MEALS (Restaurants and take-out)
STATE: 6.25
CONV CENTER FUND: n/a
LOCAL OPTION: Up to 6.0
TOTAL TAX RATES(Hotel rates as of 6.29.11): 6.25-7.0
SALES (Individual clothingitems under $175 are exempt)
STATE: 6.25
CONV CENTER FUND: n/a
LOCAL OPTION: n/a
TOTAL TAX RATES(Hotel rates as of 6.29.11): 6.25
PAYROLL WITH HOLDING (as of 1.1.20)
STATE: 5.0
CONV CENTER FUND: n/a
LOCAL OPTION: n/a
TOTAL TAX RATES(Hotel rates as of 6.29.11): 5.0