Jurisdiction Details | Production Incentives

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South Carolina

EP Services Offered

Eligible Production Types

Feature Films
Scripted Television
Reality Television
Documentaries
Animation
Video Games
Webisodes
Talk Shows
Game Shows
Live Events
Commercials

Location Production Needs

Rural
Suburban
Snow
Tropical
Beaches/Ocean
Mountains
Lakes/Rivers
Deserts
Forests
City

Legislation

South Carolina Code of Laws Unannotated §12-62;

South Carolina Film Commission

Tom Clark, Manager

1205 Pendleton Street, Suite 225

Columbia, SC 29201

803.737.0498

tclark@scprt.com

www.filmsc.com

Incentive	20-30% Rebate
Project Criteria	Resident ATL: 25% Resident BTL: 25% Non-Resident ATL: 20% Non-Resident BTL: 20% Minimum Spend: $1M Project Cap: None Compensation Cap: $1M
Qualified Spend	30% on qualified local expenditures including, but not limited to: Labor (resident and non-resident) Equipment Post Travel (in-state and out-of-state) Shipping (in-state and out-of-state) Wrap Party/Crew Gifts Food/Catering/Entertainment Working Meals Legal Fees Insurance Completion Bond Hotel 6%-8.5% sales tax exemption on select local spend.
Program Guidelines	Annual Cap: $15.5M Sunset Date: None Screen Credit: Yes CPA Audit: No
Additional Considerations	Loan-out Registration: Yes Income Tax Withholding: Non-resident: 4-7% Loan-Out: 2%
Production Resources	1-2 crew deep Warehouse space

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