Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-235-17-15
Hawaii promotion; shared-card, end-title screen credit
# (a)
Section 235-17(d)(3), HRS, requires that a production provide the State a qualified Hawaii promotion, at a minimum, a shared-card, end- title screen credit. A shared-card, end-title screen credit is provided by: (1) Including in the end credits of each qualified production the phrase “Filmed on location on the Island of in Hawaii with the assistance of Hawaii Production Tax Credits administered by the Hawaii Film Office and the Department of Taxation” and a logo provided by the Hawaii film office; or (2) If it is not feasible to include an end credit as required under paragraph (1), including in each qualified production distributed by digital video disc, Blu-ray disc, digital download, or other media for the secondary market, a Hawaii promotional video approved by the Hawaii film office.
# (b)
A production must submit a still shot, frame grab, finished copy of the qualified production in a media format acceptable to the Hawaii film office, or other documentation that the Hawaii film office may require prior to public release of the qualified production.
# (c)
Failure to submit the documentation required under subsection (b) may result in the disallowance of the credit under section 235-17(d), HRS.
Source: view the official PDF
In this chapter (40 sections)
- 18-235-12.5-02 · (Reserved
- 18-235-12.5-03 · Other Solar Energy Systems
- 18-235-12.5-04 · Example 5: During March of a taxable year, Taxpayer…
- 18-235-12.5-05 · Example 1: Assume Taxpayer installs and places into…
- 18-235-12.5-06 · Application of sections 18-235-12
- 18-235-13 · (Reserved) HRS §235-17 §18-235-17-01 Definitions
- 18-235-17-01 · Definitions
- 18-235-17-02 · Motion picture, digital media, and film production…
- 18-235-17-03 · Claim for credit; procedures; production reports;…
- 18-235-17-04 · Claim for credit; aggregate cap; tentative allocation…
- 18-235-17-05 · Claim for credit; costs incurred in more than one…
- 18-235-17-06 · Claiming the credit; timing; twelve-month rule
- 18-235-17-07 · Qualified productions; $200,000 threshold determination
- 18-235-17-08 · Example 1: J3T Productions is a calendar year taxpayer…
- 18-235-17-09 · Prorating qualified production costs between counties in…
- 18-235-17-10 · Qualified production costs; generally
- 18-235-17-11 · HRS §235-17 §18-235-17-11 Qualified production costs;…
- 18-235-17-12 · Qualified production costs; imported goods, services, or…
- 18-235-17-13 · Qualified production costs; premiums paid to insurers…
- 18-235-17-14 · Verification review of motion picture, digital media,…
- 18-235-17-15 · Hawaii promotion; shared-card, end-title screen credit
- 18-235-17-16 · Evidence of reasonable efforts to hire local talent and…
- 18-235-17-17 · Evidence of financial or in-kind contributions to…
- 18-235-17-18 · Production company personnel and contractors; required…
- 18-235-17-19 · Access to production company set and locations; required…
- 18-235-20.5-01 · Fees for issuing comfort letters, certificates under…
- 18-235-21-01 · (Reserved
- 18-235-21-02 · Two or more businesses of a single taxpayer
- 18-235-21-03 · Example 5: The taxpayer operates a multistate chain of…
- 18-235-21-04 · Proration of deductions
- 18-235-22-01 · Definitions
- 18-235-22-02 · Apportionment
- 18-235-22-03 · Combined reporting method; combined return
- 18-235-22-04 · Allocation
- 18-235-22-05 · Consistency and uniformity in reporting
- 18-235-23-01 · Taxable in another state; in general
- 18-235-23-02 · When a taxpayer is subject to a tax under section…
- 18-235-23-03 · When a state has jurisdiction to subject a taxpayer to a…
- 18-235-28 · (Reserved
- 18-235-29-01 · Apportionment formula