Tax Credit - South Carolina

http://www.filmsc.com/
The South Carolina production incentives differ from other states' incentives in that it is a cash rebate, paid to the production company within 30 days of final audit. Other states offer tax credits or tax refunds which require brokers and long waiting periods.

Productions that film in South Carolina and spend at least $1,000,000 in the state can receive up to a 20% cash rebate on in-state employee wages and a 10% cash rebate up to $3500 on out-of-state employee wages. Out-of-state performing artists (including stunt performers) are eligible for the full 20% cash rebate. Additionally, South Carolina offers up to a 30% cash rebate on in-state supplier expenditures if at least $1,000,000 is spent in the state.

The 20% wage rebate applies to any employee of the production whose wages are subject to SC withholding tax and earns less than $1,000,000. The 30% supplier rebate applies to all goods and services acquired from a South Carolina supplier.

In addition, all productions spending over $250,000 in South Carolina are exempt from sales and accommodations taxes and all film productions are eligible to use state properties location fee-free.
Remember to exclude the tax credit from your film budget.
Check QuickFilmBudget.com for a sample film budget!