Sales Tax Exemption
Productions that spend a minimum of $250,000 in state are exempt from state and local sales and use tax on supplies.  This exemption is offered at the point of purchase.

Expenditures that qualify toward the $250,000 requirement include:
1. Purchases of services or intangibles in South Carolina.
2. Purchases or rentals of tangible personal property in South Carolina.
3. Purchases or rentals of real property located in South Carolina.
In order to qualify, the production company is required to fill out an application. Please contact our office to ask for one: 803-737-0490

 Click here to download the Department of Revenue Sales Tax Ruling and learn how to qualify.
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of the photographer and/or the South Carolina Film Commission.

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