It doesn't matter where they shoot the commercial, the cows aren't really happy...
The California Milk Advisory Board may have shot itself in the hoof.
The board, which promotes the state's dairy farmers and is overseen by the California Department of Food and Agriculture, is again preparing to film commercials touting California milk from California cows -- in New Zealand.
In January, it plans to shoot part of its new series of 10 California "Happy Cows" TV commercials in Auckland, taking advantage of that country's low production costs.
It comes just after California began offering film tax incentives this summer to reverse so-called runaway production that has caused the loss of thousands of jobs in the Los Angeles area as other states and countries have siphoned off film and TV crews with lucrative financial incentives.