It’s not just the blockbusters rolling film in Alabama. The State of Alabama values the economic impact that the film industry brings and, therefore, Act 2001-975 provides for a sales and use tax exemption and a lodgings tax exemption for qualifying film production companies that have received approval from the Alabama Film Office (AFO) and meet certain established criteria. It’s incentives like these, as well as a great environment for movie making, that is providing more opportunities for the smaller independent production companies.