South Carolina Motion Picture Project Certification

PURPOSE OF CERTIFICATION

This form certifies to the Department of Revenue that at least $1 million of cash costs directly in South Carolina have been incurred to produce a master negative motion picture for theatrical or television exhibition in the United States.  This form certifies that at least 20% of the total filming days of principal photography, but not fewer than 10 filming days is filmed in South Carolina.

TC-13A General Information Certification For Registration

WHEN TO SUBMIT THE CERTIFICATION

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

WHO MAY EXECUTE THE CERTIFICATION

An authorized representative of the project owner may execute the Certification. The project owner is the entity that makes the direct investment in the motion picture project, owns the project's assets and incurs the expenses related to the project. A representative of the project owner would include: a principal officer of a corporation, a general partner of a partnership or a member of a Limited Liability Company.

DEFINITIONS

"Motion Picture Project" means a product intended for commercial exploitation that incurs at least $1 million of costs directly in this state to produce a master negative motion picture for theatrical or television exhibition in the United States and in which at least 20% of the total filming days of principal photography, but not fewer than 10 filming days is filmed in South Carolina.

"Qualified South Carolina Motion Picture Project" means a motion picture project that has registered with the South Carolina Department of Revenue after all the statutory requirements have been met.

WHERE TO SEND THE CERTIFICATION

Mail the completed Form TC-13A to the following address:

South Carolina Department of Revenue

Office Services Division/Research and Review

Columbia SC 29214-0019

This form certifies to the Department of Revenue that at least $1 million of cash costs directly in South Carolina have been incurred to produce a master negative motion picture for theatrical or television exhibition in the United States.  This form certifies that at least 20% of the total filming days of principal photography, but not fewer than 10 filming days is filmed in South Carolina.

Social Security Privacy Act Disclosure

It is mandatory that you provide your social security number on this tax form if you are an individual taxpayer. 42 U.S.C 405(c)(2)(C)(i) permits a state to use an individual's social security number as means of identification in administration of any tax. SC Regulation 117-1 mandates that any person required to make a return to the SC Department of Revenue shall provide identifying numbers, as prescribed, for securing proper identification. Your social security number is used for identification purposes