Okla. Stat. tit. 68, § 68-3635

A. Subject to the final approval of the eligibility application

by the Oklahoma Department of Commerce, a requirement that the

incentive payments made pursuant to the provisions of the Filmed in

Oklahoma Act of 2021 achieve the maximum positive impact for the

Oklahoma economy and subject to the Oklahoma workforce requirements

of Section 3637 of this title, the base incentive amount for a

project filmed in this state, not including above-the-line

personnel, shall be a maximum of thirty percent (30%) of the

qualified production expenditure amount. An incentive for a project

filmed in this state for wages paid to nonresident crew, not

including above-the-line personnel, shall be provided in the amount

of seven and one-half percent (7.5%) for wages paid before April 1,

2023, and twenty percent (20%) for wages paid on or after April 1,

2023.

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1408

B. In addition to the amount authorized by subsection A of this

section, there may be an additional incentive amount, subject to the

final approval of the Oklahoma Department of Commerce, in the

maximum amount of:

1. Three percent (3%) of the qualified production expenditure

amount for projects where at least twenty-five percent (25%) of main

crew principal photography days are filmed on location, excluding

sound stage production, in any county of this state if the county

has a population of less than two hundred fifty thousand (250,000)

persons according to the Federal Decennial Census or most recent

population estimate;

2. Two percent (2%) of the qualified production expenditure

amount for projects whose hub location, as determined by the

Department, is for projects where at least twenty-five percent (25%)

of main crew principal photography days are filmed on location,

excluding sound stage production, in a municipality having a

population of twenty-five thousand (25,000) or fewer persons

according to the Federal Decennial Census or most recent population

estimate regardless of the county in which the municipality is

located or partially located;

3. Five percent (5%) of the qualified production expenditure

amount for soundstage expenditures if at least twenty-five percent

(25%) of main crew principal photography days are filmed at a

qualified soundstage facility;

4. For eligible television series as defined in paragraph 4 of

Section 3632 of this title:

a. two percent (2%) of the qualified production

expenditure amount for an eligible television episodic

pilot, and

b. five percent (5%) of the qualified production

expenditure amount if a television series is filmed

for one or more seasons;

5. Five percent (5%) of the qualified production expenditure

amount for an eligible multi-film deal as defined in paragraph 7 of

Section 3632 of this title;

6. On or after July 1, 2023, two percent (2%) of the qualified

production expenditure amount for the post-production expenses of:

a. music production, recording, mixing, or composition,

or

b. licensing of Oklahoma music; and

7. Three percent (3%) of the qualified production expenditure

amount based on expenditures paid to Oklahoma vendors for post-

production expenses with a minimum expenditure of three percent (3%)

of Oklahoma production expenditures. Post-production expenditures

include but are not limited to the following categories:

a. sound recording or mixing,

b. color grading,

Oklahoma Statutes - Title 68. Revenue and Taxation Page 1409

c. editorial work,

d. visual effects,

e. animation,

f. deliverables, excluding marketing and advertising,

g. editing equipment or editing facility rental,

h. color grading or digital intermediate processing,

i. audio post-production processes including Foley artist

processes or services, and

j. graphics, including but not limited to the GFX system.

C. Notwithstanding any other provisions of this section or the

provisions of the Filmed in Oklahoma Act of 2021 to the contrary, in
and advertising,

g. editing equipment or editing facility rental,

h. color grading or digital intermediate processing,

i. audio post-production processes including Foley artist

processes or services, and

j. graphics, including but not limited to the GFX system.

C. Notwithstanding any other provisions of this section or the

provisions of the Filmed in Oklahoma Act of 2021 to the contrary, in

no case shall the total incentive payments authorized by this

section exceed thirty percent (30%) of the otherwise qualified

production expenditure amount. The incentive payment amount

prescribed by subsection A of this section may be used in any

combination with the additional incentive amounts authorized by

subsection B of this section, but the combination of the incentive

amounts shall not exceed thirty percent (30%).