Because Treasury has started issuing the expanded Michigan EITC supplemental check payments for tax year 2022, it is no longer necessary to view or manually update your address. If you moved between last year and now, please be sure your new address is on your 2023 individual income tax return filing.
Fi35. Are expenditures paid by an eligible production company for shipping and delivery eligible for the film production tax credit?
Shipping and delivery expenditures incurred and paid by an eligible production company that are directly attributable to a qualified production may be eligible for the film production credit. As noted in FAQ Fi1, expenditures paid for services directly attributable to a qualified production may be considered a "direct production expenditure" under MCL 208.1455(13) eligible for the film production credit if, among other criteria also satisfied, the services are wholly performed within the state of Michigan. Like other services, expenditures for shipping and delivery services may qualify for the film production credit if such services are purchased from a Michigan vendor and are wholly performed within the state of Michigan. Accordingly, payments made to a Michigan vendor for shipments or deliveries that took place entirely within Michigan would qualify for the credit. However, shipments that either originate or terminate outside the state of Michigan, or where any portion of such shipment or delivery occurs outside the state of Michigan, would not be a "direct production expenditure" and would not qualify for the credit.