South Carolina Production Tax Incentives

Overview

  • South Carolina offers a cash rebate on non-payroll expenditures from vendors inside and outside of South Carolina and on the first $1M in wages incurred in state that are subject to withholding. Fringes (including health and pension, state unemployment tax, FICA, federal unemployment tax, worker’s compensation insurance), trade group or union dues, personal health services, and gifts are not eligible for the wage rebate.
  • A production company planning to spend $250K in South Carolina within 12 consecutive months may receive an exemption from all state sales, use, and accommodations taxes on goods and services purchased, leased, or rented (6-8.5%) for production by the production company.
  • Granting the exemption from state sales, use, and accommodations taxes is at the sole discretion of SCPRT. Upon approval of the director of SCPRT, and after the production company registers to do business in South Carolina with the South Carolina Secretary of State, SCDOR will issue the production company an exemption certificate, form ST-433.

Eligible project types: Commercials, feature films, music videos, pilots, scripted TV.

Incentive details

Type
Rebate
Rate
25% on non-payroll spend & resident labor / 20% on non-resident labor / 10% on commercials
Uplift(s)
5% on supplies procured from a SC supplier (brick & mortar storefront, posted business hours, 1 full time employee, registered with SC SOS & DOR).
Annual Cap
$15.5M
Project Cap
Commercials: $100K
Compensation Cap
$1M
Eligible Expenses
Non-payroll expenditures from vendors within and outside of South Carolina and the first $1M in wages paid for in-state labor that are subject to withholding. Scouting expenses incurred up-to 60 days prior to application approval.
Additional Info
Production must provide to the SCFC at least 25 quality and usable photos within the first 3 weeks of physical production. Photographs including actors, directors, camera persons, and other active crew in the foreground are preferred. Publicity photos of principle actors must be provided during the first 2 weeks of shooting or earlier if possible.

Requirements

Minimum Spend
Films: $1M / TV: $10M/series & $1M/eps. / Commercials: $500K
Local Hire Requirement
Yes
Logo/End Credit Acknowledgement Required
Yes
Loanout Withholding
2% - all loanouts must be pre-approved by SCFC and must complete a loanout affidavit.
Application Timing
The production must start production activity in SC within 60 calendar days and must start principal photography within 30 days (or as specified in the production letter) from the date of the qualifying production letter. The production must register with the SC Secretary of State within 10 business days of the date on the qualifying production letter. A pre-production policies and procedures meeting between SCFC and key production personnel is required.
Audit
CPA audit required. The wage rebate closeout report (schedule B), must be sent to the auditor within 60 calendar days of the completion of physical production in SC.

How to Apply

Application
Application Timing
South Carolina Film Office

MATT STORM, FILM COMMISSIONER, 803-737-1785, MSTORM@SCPRT.COM
South Carolina Film Commission | SCPRT

Helpful Links

One-Sheet-Feb-2-2022.pdf
Working-2023-PPs.pdf
Incentive FAQs | SCPRT

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