South Carolina § 12-62-30 Exemption from state and local sales and use taxes.

South Carolina Statutes

§ 12-62-30 — Exemption from state and local sales and use taxes.

South Carolina § 12-62-30

Title 12TAXATION

Ch. 62SOUTH CAROLINA MOTION PICTURE INCENTIVE ACT

This text of South Carolina § 12-62-30 (Exemption from state and local sales and use taxes.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.C. Code Ann. § 12-62-30 (2026).

Text

A motion picture production company that intends to expend in the aggregate two hundred fifty thousand dollars or more in connection with the filming or production of one or more motion pictures in the State of South Carolina within a consecutive twelve-month period, upon making application for, meeting the requirements of, and receiving written certification of that designation from the department as provided in this chapter, shall be relieved from the payment of state and local sales and use taxes administered and collected by the Department of Revenue on funds expended in South Carolina in connection with the filming or production of a motion picture or pictures. The production of television coverage of news and athletic events is specifically excluded from the provisions of this chapte

Free access — add to your briefcase to read the full text and ask questions with AI

A motion picture production company that intends to expend in the aggregate two hundred fifty thousand dollars or more in connection with the filming or production of one or more motion pictures in the State of South Carolina within a consecutive twelve-month period, upon making application for, meeting the requirements of, and receiving written certification of that designation from the department as provided in this chapter, shall be relieved from the payment of state and local sales and use taxes administered and collected by the Department of Revenue on funds expended in South Carolina in connection with the filming or production of a motion picture or pictures. The production of television coverage of news and athletic events is specifically excluded from the provisions of this chapter.

Legislative History

HISTORY: 2004 Act No. 299, SECTION 2, eff July 1, 2004; 2005 Act No. 56, SECTION 1, eff May 9, 2005, applicable to taxable years beginning July 1, 2004; 2008 Act No. 313, SECTION 7, eff June 12, 2008; 2008 Act No. 359, SECTION 4, eff July 1, 2008.