Small businesses that offer support services and equipment to the film industry in Massachusetts see the trickle-down benefits of the film tax incentive. One such small sole proprietorship is Specialty Equipment, formed to offer key grips a local, affordable way to rig cameras to a utility vehicle. I pay Massachusetts registration fees and Boston excise taxes; buy local fuel, parts and pipe(!); and do business with Massachusetts motorcycle dealerships.
Every film project, large or small, touches local small businesses in ways that are likely never accurately tallied.