South Carolina Code of Laws
Title 12 - Taxation
Chapter 62 - South Carolina Motion Picture Incentive Act

Section 12-62-10. Citation of chapter. - This chapter may be cited as the "South Carolina Motion...

Section 12-62-20. Definitions. - For purposes of this chapter: (1) "Company" means a corporation,...

Section 12-62-30. Exemption from state and local sales and use taxes. - A motion picture production company that intends to expend in...

Section 12-62-40. Certification of exemption; reporting expenditures; failure to expend requisite amount. - (A) A motion picture production company that intends to film...

Section 12-62-50. Tax rebate for employment of persons subject to South Carolina income tax withholdings. - (A)(1) The South Carolina Film Commission may rebate to a...

Section 12-62-55. Assignment of rebate payments to designated trustee; election form; time for filing for assignment. - At the time the motion picture production company is certified...

Section 12-62-60. Distribution of admissions taxes; rebates to motion picture production companies; promotion of collaborative efforts between institutions of higher learning and motion picture related entities. - (A)(1) An amount equal to twenty-six percent of the general...

Section 12-62-70. Temporary use of underutilized state property by motion picture production company; use of state property for less than seven days. - (A)(1) Upon a determination by the director of the Office...

Section 12-62-80. South Carolina Film Foundation. - The department may form a South Carolina Film Foundation to...

Section 12-62-90. Credit roll statement; right to refuse credit. - The end credit roll of a motion picture that utilizes...

Section 12-62-95. Inapplicability of chapter for works appealing to the prurient interest. - The provisions of this chapter do not apply if the...

Section 12-62-100. Rules and regulations. - To the extent not already provided, the department may adopt...