There is a $1,000,000 minimum qualified spend in a single taxable year for a film. 

For TV series, the production must be intended for national distribution, have a minimum spend in South Carolina of at least $10,000,000, and each episode must have a minimum production expenditure of $1,000,000. 

Contact the South Carolina Film Commission to discuss your project and submit Qualifying Motion Picture Application prior to the commencement of production. Include your script and detailed budget and production schedules. If approved, your production must begin verifiable production activity within 60 days of signing the Qualifying Production Letter (QPL). Principal photography must begin within 30 days of the date specified in the QPL.

The South Carolina incentive is not first-come, first-served: projects are evaluated for how much they will benefit the state by hiring South Carolina crew, using local suppliers, being bonded and insured, and having a distribution plan.

All wages are subject to South Carolina withholding taxes.

Commercials may qualify for a 10% tax credit if more than $500,000 is spent in-state within a calendar year.

All loan-outs must be pre-approved by the film office before filming begins and must complete all forms, including the WH-403.

Exemption from all state sales, use and accommodations taxes is available for production companies planning on spending $250,000 in South Carolina within 12 consecutive months.

South Carolina offers additional incentives designed to develop the film industry infrastructure in the state. Contact the South Carolina Film Commission for information regarding the Production/Post Production Facility Tax Credit and the South Carolina Production Fund Grant.