1. (1) Upon receipt of a completed application, the Office will align each project into incentive categories as set forth in Section R357-5-105.

2. (2) In calculating dollars left in the state, the Office may limit the following expenditures:

   1. (a) salary above $500,000 for one individual;
   2. (b) marketing and distributions expenditures;
   3. (c) any value beyond the depreciated amount for capital expenditures, rentals, and any purchases made where the item is used for only a portion of its useful life; and
   4. (d) any per diem value beyond 100% of the current federal rate for the area.

KEY: economic development, motion picture, digital media, new state revenue

Date of Last Change: January 28, 2026

Notice of Continuation: February 6, 2026

Authorizing, and Implemented or Interpreted Law: 63N-8-104