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South Carolina Motion Picture Incentive Act

  1. Law
  2. South Carolina Code of Laws
  3. Taxation
  4. South Carolina Motion Picture Incentive Act

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Section
12-62-10

Citation of chapter.

Section
12-62-20

Definitions.

Section
12-62-30

Exemption from state and local sales and use taxes.

Section
12-62-40

Certification of exemption; reporting expenditures; failure to expend requisite amount.

Section
12-62-50

Tax rebate for employment of persons subject to South Carolina income tax withholdings.

Section
12-62-55

Assignment of rebate payments to designated trustee; election form; time for filing for assignment.

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.

Section
12-62-70

Temporary use of underutilized state property by motion picture production company; use of state property for less than seven days.

Section
12-62-80

South Carolina Film Foundation.

Section
12-62-90

Credit roll statement; right to refuse credit.

Section
12-62-95

Inapplicability of chapter for works appealing to the prurient interest.

Section
12-62-100

Rules and regulations.

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