Film Credit Transfer or Sale Application

Sara Morrison filed this request with the Department of Revenue of Massachusetts.


From: Sara Morrison

To Whom It May Concern:

Pursuant to the Massachusetts Public Records Law, M.G.L. c.66, §10, I hereby request the following records:

All Film Credit Transfer or Sale Applications filed January 1, 2014 until now.

I also request that, if appropriate, fees be waived as we believe this request is in the public interest, as suggested but not stipulated by the recommendations of the Massachusetts Supervisor of Public Records. The requested documents will be made available to the general public free of charge as part of the public information service at, processed by a representative of the news media/press and is made in the process of news gathering and not for commercial usage.

I expect the request to be filled in an accessible format, including for screen readers, which provide text-to-speech for persons unable to read print. Files that are not accessible to screen readers include, for example, .pdf image files as well as physical documents.

In the event that fees cannot be waived, I would be grateful if you would inform me of the total charges in advance of fulfilling my request. I would prefer the request filled electronically, by e-mail attachment if available or CD-ROM if not.

Thank you in advance for your anticipated cooperation in this matter. I look forward to receiving your response to this request within 10 calendar days, as the statute requires.


Sara Morrison

From: Toomey, Joyce M.

Dear Ms. Morrison:

Your email sent to Maryann Merigan on March 9, 2015 has been referred to me for response. You have requested copies of all film credit transfers or sale applications filed January 1, 2014 through the present.

The Department's tax confidentiality statute provides, at M.G.L. c. 62C, § 21(a), that any information contained in or set forth by any tax return or document filed with the Commissioner is confidential.

However, M.G.L. c, 62C, s. 89 requires the administering agency head of each tax credit program to submit a report to the Commissioner containing the following information: (i) the identity of each taxpayer receiving an authorized tax credit and from which tax credit program the credit was received; (ii) the amount of the authorized tax credit awarded and issued for each taxpayer and each project; and (iii) the date each authorized tax credit was awarded and issued.

Please find attached above the latest Massachusetts Tax Credit Transparency Report (for calendar year 2013) which is a public record. Please be advised that the Tax Credit Transparency Report regarding calendar year 2014 has not yet been completed.

At the bottom of page one of the 2013 Massachusetts Tax Credit Transparency Report, it states:

"The Massachusetts legislature amended the confidentiality statute creating a limited exception to the general rule of confidentiality by adding the tax credit transparency statute. G.L. c. 62C, § 89. Any taxpayer information apart from what is disclosed in this report [the "Massachusetts Tax Credit Transparency Report"] remains confidential under the general confidentiality statute. G.L. c. 62C, s. 21.

The confidentiality provisions of M.G.L. c. 62C, § 21(a), apply to the above-mentioned film credit transfers or sale applications. For this reason, such tax return information is exempt from disclosure under the Massachusetts Public Records Law pursuant to M.G.L. c. 4, § 7, clause 26(a).

Pursuant to 950 CMR 32.08(2), you may appeal this denial to the Supervisor of Public Records in the Office of the Secretary of the Commonwealth.

Joyce M. Toomey, Tax Counsel
Litigation Bureau - Disclosure
Massachusetts Department of Revenue
100 Cambridge Street, 7th Floor
P.O. Box 9565
Boston, MA 02114-9565
(617) 626-2967
FAX (617) 626-3245

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From: Department of Revenue

A cover letter granting the request and outlining any exempted materials, if any.

From: Department of Revenue

A copy of documents responsive to the request.