ARKANSAS

• 10% on the payroll of BTL employees who are full-time residents of AR or veterans
• 5% on the payroll of BTL employees who live in a Tier 3 or Tier 4 county; or for expenses paid to individuals or businesses for qualifying costs if the Productions are located in a Tier 3 or Tier 4 county

Qualified expenditures include: costs incurred in Arkansas in the development, preproduction, production, or postproduction of a qualified production.

• 10% on qualified expenditures paid to a veteran-owned small business
• 5% on the payroll of BTL employees who live in a Tier 3 or Tier 4 county; or for expenses paid to individuals or businesses for qualifying costs if the Productions are located in a Tier 3 or Tier 4 county

Prior to beginning preproduction activities in Arkansas, productions must register with the film office, and submit an application along, with an estimate of expenditures. Productions must apply for a production rebate certificate no later than 180 days after the last production expenses are incurred.