The production company or producer must meet certain requirements about having connections to Mississippi. 

A $50,000 minimum in-state spend is required.

At least 20% of the production crew must be residents of Mississippi.

Loan outs have a 5% withholding requirement to qualify.

The state will perform their own audit.

Veteran Bonus: a 5% bump for payroll of honorably discharged veterans of the United States Armed Forces (wages subject to Mississippi income tax withholding).

Mississippi Episodic Television Incentive Program: if the criteria are met to be considered episodic, the film office can grant you access to an additional program with a base of 25% on MS spending, 20% on non-resident labor and 35% on resident labor. $10,000,000 has been set aside for this program.

Submit the Mississippi Motion Picture Incentive Application and all documentation (vendor list, script, shoot schedule, etc.) prior to production beginning. 

Production spend prior to the Mississippi Development Authority Certification Date will not be considered for the rebate.

Loan-out registration with the Department of Revenue is required.

Mississippi income tax must be withheld on all payroll. The Mississippi income tax withholding rate is 3% to 5%.

A reduced sales tax rate equal to 1.5% may apply to equipment used in motion picture production.