How did South Carolina's repealed motion-picture project and production-facility credits work under RR 99-10?

Plain-English summary

South Carolina Revenue Ruling #99-10 explained two income-tax credits under former S.C. Code § 12-6-3510. The ruling itself states that the statute was repealed for taxable years beginning after June 30, 2004.

The first credit equaled 33% of a taxpayer's qualifying cash investment in a South Carolina motion-picture project, capped at $15,000 for that project across all years. The project generally needed at least $1 million of production cost, specified South Carolina spending, and at least 20% of principal-photography days—but no fewer than ten days—filmed in South Carolina.

The second credit equaled 33% of qualifying investment in constructing, converting, or equipping a South Carolina motion-picture production or post-production facility. The historical minimum was $2 million excluding land for a production facility or $1 million excluding land for a post-production facility, and the total credit for one facility was capped at $5 million.

Both credits were nonrefundable, combined with other state credits could not reduce South Carolina income-tax liability by more than 50%, and had a five-year carryforward. Pass-through entities allocated credit according to ownership interests. Registration and Department certification were required before claiming the credit.

What this means for you

Film-project investors

The historical project credit belonged to the taxpayer directly making the qualifying investment. A person investing through another entity did not necessarily earn the credit directly.

Production-facility developers

The facility credit required an ownership interest and South Carolina expenditures on a qualifying production or post-production facility. Ordinary television stations, industrial-film facilities, and recording studios generally did not meet the ruling's definition.

Tax professionals and historians

The statute is repealed for later taxable years. This ruling matters only for understanding credits earned under the former law and any still-relevant historical carryforward or audit issue.

Common questions

Q: How large was the project-investment credit?
A: Thirty-three percent of qualifying investment, limited to $15,000 per qualified motion-picture project for all years.

Q: How large was the production-facility credit?
A: Thirty-three percent of qualifying facility investment, with a $5 million total cap for a single facility.

Q: Could unused credit be carried forward?
A: Yes. The ruling allowed a five-year carryforward.

Q: Did the project have to film in South Carolina?
A: Yes. The ruling required at least 20% of principal-photography days, and at least ten such days, in South Carolina.

Q: Can a current film project claim these credits?
A: No under the statute described here. RR #99-10 states that § 12-6-3510 was repealed for taxable years beginning after June 30, 2004.

Citations and references

• S.C. Code Ann. § 12-6-3510 — former motion-picture project and production-facility credits; repeal stated in the ruling
• S.C. Revenue Procedure #97-8 — cited authority for RR #99-10
• Forms TC-13, TC-13A, and TC-13B — historical claim and certification forms identified by the ruling

Source

• Landing page: SC Advisory Opinion Search
• Original PDF: RR99-10.pdf

Original ruling text

State of South Carolina

Department of Revenue
301 Gervais Street, P.O. Box 125, Columbia, South Carolina 29214

SC REVENUE RULING #99-10

SUBJECT:

Motion Picture Project Credits
(Income Tax)

EFFECTIVE DATE:

Applies to all periods open under the statute.

SUPERSEDES:

All previous documents and any oral directives in conflict herewith.

REFERENCES:

S. C. Code Ann. Section 12-6-3510 (Supp. 1998)

AUTHORITY:

S. C. Code Ann. Section 12-4-320 (Supp. 1998)
SC Revenue Procedure #97-8

SCOPE:

A Revenue Ruling is the Department of Revenue’s official advisory
opinion of how laws administered by the Department are to be applied
to a specific issue or a specific set of facts, and is provided as guidance
for all persons or a particular group. It is valid and remains in effect
until superseded or modified by a change in the statute or regulations
or a subsequent court decision, Revenue Ruling or Revenue

Procedure.

I. INTRODUCTION
South Carolina Code §12-6-3510 provides for income tax credits for investments in: (1) a
qualified South Carolina motion picture project and (2) a motion picture production
facility. Credits may be claimed for qualifying investments made in tax years beginning
after December 31, 1998. These credits, when combined with all the taxpayer’s other
South Carolina income tax credits, cannot exceed 50% of the taxpayer’s South Carolina
income tax liability. Any unused credit can be carried forward for 5 years.
The two credits are briefly summarized as follows:

1. Credit for investment in qualified South Carolina motion picture project. An income
   tax credit equal to 33% of a taxpayer’s investment in a qualified South Carolina motion
   picture project. A taxpayer’s total credit for a project is limited to $15,000 for all
   years. (See Questions and Answers 1-13.)
2. Credit for investment in South Carolina motion picture production facility. An income
   tax credit equal to 33% of the value of a taxpayer’s investment in constructing,
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converting, or equipping a motion picture production facility in South Carolina in
which the taxpayer purchases an ownership interest with his investment. The total
credit claimed by all investors for a single motion picture production facility is limited
to $5 million for all years. (See Questions and Answers 14-27.)
The purpose of this document is to provide the Department’s opinions with respect to
questions which have arisen concerning the new credits. Note that Code '12-6-3510 is
repealed for taxable years beginning after June 30, 2004, however, the repeal does not
affect credits previously earned.
NOTE: In the near future the Department will initiate procedures under the Administration
Procedures Act to promulgate a regulation concerning the income tax credits for
investments in qualified South Carolina motion picture projects and motion picture
production facilities. At such time when that regulation is promulgated, it will supersede
this ruling.

II. QUESTIONS AND ANSWERS
CREDIT FOR INVESTMENT IN A QUALIFIED SOUTH CAROLINA
MOTION PICTURE PROJECT

1. Q. What requirements must be met to be a qualified South Carolina motion picture
   project?
   A. To qualify for the credit for investing in a qualified South Carolina motion picture
   project, the following criteria must be met:
2. The project must incur at least $1 million of costs to produce a master negative
   motion picture for theatrical or television exhibition in the United States.
3. The taxpayer must invest cash in the qualified South Carolina motion picture
   project.
4. The project certifies to the Department that the lesser of the following amounts
   have been expended directly in South Carolina: (1) 2.5 times the total amount
   invested by all South Carolina investors in a single motion picture project or (2)
   100% of the expenses related to the South Carolina motion picture project. See
   Question 4.
5. The project certifies to the Department that at least 20% of the filming days of
   principal photography, but not less than 10 filming days of principal
   photography, is filmed in South Carolina.

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5. The project registers with the Department prior to claiming the credit and
provides necessary documentation. §§12-6-3510(F)(4) and (5).

2. Q. Who is the taxpayer entitled to this credit?
   A. The taxpayer is the person (e.g., C corporation, S corporation, limited liability
   company, partnership, or sole proprietor) directly making the cash investment in
   the qualified South Carolina motion picture project. The taxpayer is not the
   person who invests in an entity that invests in a qualified motion picture project.
   The credit is earned by the taxpayer (see above explanation.) If the taxpayer is a
   pass through entity, the credit is allocated to the taxpayer’s partners, shareholders,
   or members based on the percentage of their interest. §§12-6-3510(A), (C), (F)(1).
   An example best illustrates who earns the credit and how the credit is allocated.
   This example is based on the following: (1) “Film One” Limited Liability
   Company (LLC) is a qualified South Carolina motion picture project taxed as a
   partnership. (2) “Investors LLC” is an LLC taxed as a partnership with four
   members each investing $200,000 cash and each receiving a 25% interest in
   “Investors LLC.” “Investors LLC” invests $800,000 in “Film One” and receives
   an 80% interest in “Film One.” (3) Two producers invest $100,000 each in cash in
   “Film Partnership” and each receives a 50% ownership interest in “Film
   Partnership.” “Film Partnership” invests its $200,000 in “Film One” and receives a
   20% interest in “Film One.” (4) An individual makes a gift of property to “Film
   One,” but does not receive an ownership interest.
   Based on the above facts, “Film One” is the taxpayer who earns the credit. The
   credit is the lesser of 33% of the investment or $15,000. Since “Film One,” the
   taxpayer, is a pass through entity, the $15,000 credit is allocated 80% ($12,000) to
   “Investors LLC” and 20% ($3,000) to “Film Partnership.” The four members in
   Investors LLC” are each allocated 25% of “Investor LLC’s” $12,000 credit
   ($3,000 each). Each producer in “Film Partnership” is allocated 50% of “Film
   Partnerships” $3,000 credit ($1,500 each). No credit is allocated to the individual
   making a gift since he did not receive an ownership interest in “Film One.” Even if
   the individual received an ownership interest, the credit would not be available to
   him since he did not make a cash investment in “Film One.”
3. Q. Who are “South Carolina investors” for purposes of the definition of qualified
   South Carolina motion picture project in §12-6-3510(F)(5)?

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A. Code §12-6-3510(F)(5) requires that “an amount equal to at least fifty percent of
the total amount invested by all South Carolina investors in a single motion picture
project, multiplied by five, has been expended directly in this State....”
A South Carolina investor is a person who meets the following criteria:

1. is subject to tax in South Carolina, and
2. has an ownership interest in the taxpayer (see discussion of taxpayer in
   Question 2.)
3. Q. How much investment must be spent in South Carolina?
   A. Code §12-6-3510(F)(5) requires “an amount equal to at least fifty percent of the
   total amount invested by all South Carolina investors in a single motion picture
   project, multiplied by five, has been expended directly in this State....”
   Accordingly, the lesser of the following amounts must be expended directly in
   South Carolina: (1) 250% of the total amount invested by all South Carolina
   investors in the motion picture project or (2) 100% of the expenses for the South
   Carolina motion picture project.
   For example, if three South Carolina investors invest a total of $1,000,000 in a
   qualified motion picture project, then the taxpayer must spend (a) $2,500,000
   directly in South Carolina, or (b) the total cost of the South Carolina motion
   picture project, if it is less than $2,500,000. If the taxpayer is operating in more
   than one state, then the taxpayer must demonstrate use of the investment directly in
   South Carolina. §12-6-3510(F)(5).
4. Q. When must cash investments be made to qualify for the credit?
   A. All investments must be cash investments made after June 9, 1998, the effective
   date of §12-6-3510, in order to qualify for the credit. Cash investments include
   checks that clear in the normal course of business and funds the taxpayer borrows
   and invests, including amounts charged on third party credit cards, at the time the
   credit is extended. Purchases on time after June 9, 1998 by means of a purchase
   money mortgage or two person credit card qualify as an investment when the
   payments on the loan are made and not when the property is received, or set aside
   for, or used in the project. §12-6-3510(A).
5. Q. When is the credit earned?
   A. The credit is initially earned and the credit period begins in the year the project
   first meets all requirements as a qualified South Carolina motion picture project.

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The requirements are:

1. the cash investment in a qualified project has been made;
2. the project incurred at least $1 million of costs to produce a master negative
   picture;
3. at least 20% of the filming days of principal photography, but not less than 10
   days of principal photography, was filmed in South Carolina; and,
4. if there are South Carolina investors, then the lesser of the following amounts
   was expended directly in South Carolina: (1) 2.5 times the total amount invested
   by all South Carolina investors in a single motion picture project or (2) 100% of
   the expenses related to the South Carolina motion picture project. See
   Question 4.
   Once requirements 1 through 4 listed above have been met, the taxpayer has
   earned the credit. The project must register with the Department prior to a taxpayer
   claiming the credit on a South Carolina income tax return. The credit period may
   not be postponed by registering or submitting records at a future date. The credit is
   first available for tax years beginning after December 31, 1998. §§12-6-3510(A),
   (F)(4), and (F)(5).
5. Q. What costs meet the investment requirement?
   A. The project must spend $1 million to produce a master negative motion picture for
   theatrical or television exhibition in the United States. Examples of costs which
   qualify include: costs incurred for machinery, equipment, furniture, land,
   buildings, infrastructure, scripts, and actor and production crew salaries. Examples
   of costs which do not qualify include: costs incurred for public relations,
   distribution, advertising, and other costs not directly related to producing a master
   negative motion picture for theatrical or television exhibition in the United States.
   §12-6-3510(F)(4).
6. Q. What does the term “expended directly in this State” mean?
   A. The term “expended directly in this State” means that the investment was spent
   for services performed in South Carolina, for the use of intangible personal
   property in South Carolina, on tangible personal property dedicated to first use in
   South Carolina, or on real property located in South Carolina. The term does not
   include money spent on technological or other services performed outside of South
   Carolina or equipment used outside of South Carolina. §12-6-3510(F)(5).

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9. Q. What is “total filming days of principal photography”?
A. To qualify for the credit, a project must film in South Carolina at least 20% of the
total filming days of principal photography, but not less than 10 filming days of
principal photography. A filming day of principal photography is a day during
which scenes with dialogue or major action are photographed. '12-6-3510(F)(5).

10. Q. How is the credit computed and claimed?
    A. The credit is 33% of a taxpayer’s investment (see discussion of taxpayer in
    Question 2) up to a maximum of $15,000 for all years for a single qualified
    motion picture project. The credit, when combined with all other state income
    tax credits, cannot reduce the South Carolina income tax liability of the taxpayer
    more than 50% (see below for explanation of 50% limitation for pass through
    entities.) Any unused credit may be carried forward 5 succeeding tax years. The
    credit is claimed on the South Carolina income tax return on Form TC-13. §§126-3510(A) and (D).
11. Q. How is the amount of the pass through credit by the entity determined?
    A. In the case of pass through entities, the credit (up to the $15,000 maximum
    credit) earned by the taxpayer passes through as a nonrefundable credit against
    income taxes and is allocated based on the partner’s, shareholder’s, or member’s
    interest. The credit may be used against any South Carolina income tax reported
    by the partner, shareholder, or member. It is not limited to use only against the
    partnership, S corporation, or limited liability company income from the entity
    that passes through the credit. Further, if the partner, shareholder, or member
    files a joint income tax return, the credit may be used to offset the income of
    both spouses, even if only one spouse is the partner, shareholder, or member.
    The credit is limited as follows: (1) the credit cannot exceed 50% of the
    partner’s, shareholder’s, or member’s income tax liability or married couple’s
    income tax liability and (2) the credit, when combined with all other state
    income tax credits, cannot reduce the South Carolina income tax liability of the
    taxpayer more than 50%. Note: The credit is not affected by the entity’s income
    or loss. Once a credit is passed through, it may not later be used by the entity.
    §§12-6-3510(A) and (C).
12. Q. When must the taxpayer register with the Department as a qualified South
    Carolina motion picture project?
    A. The taxpayer must register with the Department after all the statutory
    requirements (see Question 6) have been met and before claiming the credit. §126-3510(F)(5).

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13. Q. What documentation must be submitted to the Department to certify the
investment in the project and the expenditures in South Carolina?
A. South Carolina Form TC-13A-Certification and Affidavit must be remitted by
the taxpayer after all the statutory requirements have been met and before the
credit is claimed. The taxpayer does not have to submit receipts and other
documentation, but should have this information available in the event it is
requested for review by the Department. All documentation provided is
considered a tax return and is subject to penalty provisions of '12-54-40(f). §§126-3510(E) and (F)(5).
To notify the Department of the qualified South Carolina motion picture project,
the taxpayer should mail Form TC-13A-Certification and Affidavit to the
following address:
South Carolina Department of Revenue
Office Services Division/Research and Review
P.O. Box 125
Columbia, SC 29214-0019

CREDIT FOR INVESTMENT IN A SOUTH CAROLINA MOTION
PICTURE PRODUCTION FACILITY

14. Q. What requirements must be met to be a South Carolina motion picture production
    facility?
    A. To qualify for the credit for investing in a South Carolina motion picture
    production facility, the following criteria must be met:
15. The taxpayer must purchase an ownership interest in a South Carolina motion
    picture production facility with cash or real property or both. Only cash and
    the value of the real property qualify for the credit.
16. The total amount invested must be expended directly in South Carolina.
17. The total investment must be (a) at least $2 million, excluding land costs, if
    the investment is in a motion picture production facility or (b) at least $1
    million, excluding land costs, if the investment is in a post-production
    facility.
18. The taxpayer must submit documentation to the Department to confirm the
    investment prior to claiming the credit.

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15. Q. What must a motion picture production facility include?
A. A motion picture production facility must contain the following which
complement the production needs and orientation of the overall facility purpose:

1. Soundstages designed for the express purpose of both film and television
   production (including motion pictures, made for television movies, and
   episodic television) for both theatrical and video release;
2. Production offices;
3. Construction shops/mills;
4. Prop and costume shops;
5. Storage area; and,
6. Parking for production vehicles.
7. Q.

What must a post production facility include?

A. A post production facility is a facility designed for the express purpose of
accomplishing the post production stage of film and television production for
both theatrical and video release (including creation of visual effects, editing, and
sound mixing for motion picture/television projects). A post production facility
that meets all the statutory requirements can qualify for the credit.
A post production facility is not required to contain a soundstage nor be
physically located at or near soundstages. Further, a post production facility is
not required to contain items 2 through 6 listed for a motion picture production
facility in Question 15. §12-6-3510(F)(3).

17. Q.

What are examples of facilities that do not qualify as a motion picture production
facility?

A. To qualify for the credit, a motion picture production facility must contain
soundstages designed for the express purpose of film and television production
for both theatrical and video release and must be used to produce motion
pictures, made for television movies, episodic television, or other similar
products designed for showing or selling to the public at large. The term
“episodic television” means the series of films each of which contains a separate
complete story with a character or characters common to each of the films in a

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series. It does not include a series of shows intended for broadcast as single
shows, such as a daily news program or monthly public service talk show. Based
on these requirements, the following facilities will generally not qualify as a
motion picture production facility: television stations, facilities to produce
industrial training and advertising films, and recording studios. §12-63510(F)(3).

18. Q. Who is the taxpayer entitled to this credit?
    A. Code §12-6-3510(B) provides that the credit is allowed for 33% of “the value of
    a taxpayer’s investment in the construction or conversion, or equipping, or any
    combination of these activities, of a motion picture production facility in this
    State in which the taxpayer purchases an ownership interest with the taxpayer’s
    investment.” (Emphasis added.) Code §12-6-3510(C) provides that “[c]redits
    allowed under this section are allocated to partners, limited liability company
    members, and subchapter ‘S’ corporation shareholders based on the percentage
    of their interest.”
    An “ownership interest” is an ownership interest in a motion picture production
    facility or post production facility; an ownership interest is not an investment in
    the entity that owns or operates the facility.
    The taxpayer is the person (e.g., C corporation, S corporation, limited liability
    company, partnership, or sole proprietor) that constructs, converts, or equips a
    South Carolina motion picture production facility or post production facility.
    The taxpayer is not the person who invests in an entity that constructs, converts,
    or equips a South Carolina motion picture production facility or post production
    facility.
    The credit is earned by the taxpayer (see discussion of taxpayer above.) If the
    taxpayer is a partnership, S corporation, or limited liability company taxed as a
    partnership or S corporation, then the credit is allocated to the taxpayer’s
    partners, shareholders, or members based on the percentage of their ownership
    interest. §§12-6-3510(B), (C), (F)(1).
    An example best illustrates who earns the credit. This example is based on the
    following. “Film Two” is a C corporation with thousands of stockholders. It
    does business in California and invests $10 million in the construction and
    equipping of its new South Carolina motion picture production facility. “Film
    Two” is the taxpayer who earns the credit. (See example in Question 2 involving
    pass through entities.)

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19. Q. When is the credit earned?
A. Once the taxpayer has spent at least $2 million, excluding land costs directly in
South Carolina on a qualifying motion picture production facility or has spent at
least $1 million, excluding land costs directly in South Carolina on a qualifying
post production facility, the taxpayer has earned the credit. The statute does not
require that the construction, conversion, or equipping of the facility be complete
in order to claim the credit nor does the statute allow the credit to be earned at
the time the investment is made. The facility must register with the Department
prior to any taxpayer claiming the credit on a South Carolina income tax return.
The credit period begins in the year the required amounts have been spent and
the facility meets all other requirements (see Question 14.) The credit period
may not be delayed by applying for the credit at a future date. The credit is first
available for tax years beginning after December 31, 1998. §§12-6-3510(B).

20. Q. What costs meet the investment requirement?
    A. A South Carolina motion picture production facility must spend $2 million,
    exclusive of land costs and a post production facility must spend $1 million,
    exclusive of land costs directly in South Carolina. The investment must be cash
    or real property with any improvements thereon. Cash investments include funds
    the taxpayer borrows and invests, including amounts charged on third party
    credit cards, at the time the credit is extended. Purchases on time after June 9,
    1998 by means of a purchase money mortgage or two person credit card qualify
    as an investment when the payments on the loan are made and not when the
    property is received, or set aside for, or used in the project. Expenditures must
    be made directly in South Carolina after June 9, 1998, the effective date of §126-3510 and before June 30, 2004, the date the statute is repealed. The investment
    in real property includes: site preparation, infrastructure development, buildings
    and fixtures. Costs that do not meet the investment requirement include:
    advertising, public relations, and travel and entertainment. §§12-6-3510(B) and
    (F)(1).
21. Q. How much of the investment must be spent in South Carolina?
    A. The total amount invested in a motion picture production facility or post
    production facility in South Carolina must be expended directly in South
    Carolina. This amount cannot be less than: (a) $2 million, excluding land costs,
    for a motion picture production facility or (b) $1 million, excluding land costs,
    for a post production facility.

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22. Q. What does the term “expended directly in South Carolina” mean?
A. The term “expended directly in South Carolina” means that the investment was
spent for services performed in South Carolina, for the use of intangible personal
property in South Carolina, on tangible personal property dedicated to first use in
South Carolina, or on real property located in South Carolina. §12-6-3510(B).

23. Q. What is the “value” of the investment in the motion picture production facility?
    A. The value of the investment is: (1) the amount of cash invested and (2) the fair
    market value of the real property at the time the real property is set aside or
    otherwise dedicated for use as a motion picture production facility or post
    production facility by the taxpayer.
24. Q. How is the credit computed and claimed?
    A. The credit is 33% of the value of a taxpayer’s investment up to a maximum of $5
    million for all years for a single South Carolina motion picture production
    facility or post production facility. If a motion picture facility and post
    production facility are in the same facility, then the $5 million cap applies to the
    entire facility. As discussed above, taxpayer is the person (e.g., C corporation, S
    corporation, limited liability company, partnership, or sole proprietor) that
    constructs, converts, or equips a South Carolina motion picture production
    facility or post production facility. The taxpayer is not the person who invests in
    an entity that constructs, converts, or equips a South Carolina motion picture
    production facility or post production facility.
    The credit, when combined with any other state income tax credits, cannot
    reduce South Carolina income tax liability more than 50% (see below
    explanation of 50% limitation for pass through entities.) Any unused credit may
    be carried forward 5 succeeding tax years. The credit is claimed on the South
    Carolina income tax return on Form TC-13. §§12-6-3510(B) and (D).
25. Q. How is the amount of the pass through credit by the entity determined?
    A. In the case of pass through entities, the credit (33% of the value of the investment
    by the taxpayer) passes through as a nonrefundable credit against income taxes
    and is allocated based on the partner’s, shareholder’s, or member’s interest. The
    credit may be used against any South Carolina income tax reported by the partner,
    shareholder, or member. It is not limited to use only against the partnership, S
    corporation, or limited liability company income from the entity that passes
    through the credit. Further, if the partner, shareholder, or member files a joint
    income tax return, the credit may be used to offset the income of both spouses,

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even if only one spouse is the partner, shareholder, or member. The credit is
limited as follows: (1) the credit cannot exceed 50% of the partner’s,
shareholder’s, or member’s income tax liability or married couple’s income tax
liability and (2) the credit, when combined with all other state income tax credits,
cannot reduce the South Carolina income tax liability of the taxpayer more than
50%. Note: The credit is not affected by the entity’s income or loss. Once the
credit is passed through, it may not later be used by the entity. §§12-6-3510(B)
and (C).

26. Q. When must the taxpayer apply to the Department as a motion picture production
    facility or post production facility?
    A. The taxpayer must register with the Department after the qualifications have
    been met (i.e. the required amounts have been spent and taxpayer meets all other
    requirements) and before the credit is claimed. §12-6-3510(B).
27. Q. How does a motion picture production facility apply for the credit?
    A. South Carolina Form TC-13B-Certification and Affidavit must be remitted by the
    taxpayer after all the statutory requirements have been met and before the credit
    is claimed. The taxpayer does not have to submit receipts and other
    documentation, but should have this information available in the event it is
    requested for review by the Department. The taxpayer must also certify that the
    $5 million maximum credit has not been exceeded. All documentation provided
    is considered a tax return and is subject to penalty provisions of '12-54-40(f).
    ''12-6-3510(B) and (E).
    To notify the Department of the qualified South Carolina motion picture project,
    the taxpayer should mail Form TC-13B-Certification and Affidavit to the
    following address:
    South Carolina Department of Revenue
    Office Services Division/Research and Review
    P.O. Box 125
    Columbia, SC 29214-0019
    SOUTH CAROLINA DEPARTMENT OF REVENUE
    s/ Elizabeth Carpentier
    Elizabeth Carpentier, Director
    Columbia, South Carolina
    August 30
    , 19 99

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