Purpose of Certification

This form certifies to the Department of Revenue that at least $2 million (exclusive of land costs) has been expended directly in South Carolina if the investment is in a motion picture production facility, or (b) $1 million (exclusive of land costs) has been expended directly in South Carolina if the investment is in a post production facility.

This form certifies that the total amount of credit which may be claimed with respect to the construction, or conversion, or equipping, or any combination of these activities, of a single motion picture production facility or post production facility may not exceed $5 million.

When to Submit Certification

The Certification must be submitted after all the statutory requirements have been met and before claiming the motion picture production facility or post production facility credit on SC SCH. TC-13.

Who May Execute Certification

An authorized representative of the owner of the facility may execute the Certification. The owner of the facility is the entity that makes the direct investment in the motion picture production facility or post production facility, owns the facility's assets and incurs the expenses related to the facility.

Definitions

"Motion picture production facility" means a site in this state that contains soundstages designed for the express purpose of film and television production for both theatrical and video release. Production includes, but is not limited to, motion pictures, made-for-television movies and episodic television to a national audience. The motion picture production facility site must include production offices, construction shops/mills, prop and costume shops, storage area, parking for production vehicles, all of which complement the production needs and orientation of the overall facility purpose. The term does not include television stations, recording studios, or facilities predominately used to produce videos, commercials, training films or advertising films.

"Post production facility" means a site in this State designated for the express purpose of accomplishing the post-production stage of film and television production for both theatrical and video release including, the creation of visual effects, editing, and sound mixing. A post-production facility site is not required to contain a soundstage or be physically located at or near soundstages.

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