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Film Contact Info
Beth Petty
Charlotte Regional Partnership
1001 Morehead Square Dr.
Suite 200
Charlotte, NC 28203
Phone: 704-347-8942
Fax: 704-347-8981
Toll Free: 1-800-554-4373
bpetty@charlotteusa.com
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North Carolina Film Incentives
Spend at least $250,000: Receive a refundable tax credit of up to 15% on in-state
spending for goods, services and labor. North Carolina's film production tax credit is
refundable. Companies earning the credit receive a check for the full value of their
refund.
Eligible film productions include theatrical, television, and direct-to-DVD features, television
series, mini-series, commercials (excluding news, sporting events, and political advertising),
and animation productions. The maximum tax credit for a feature film production is $7.5 million.
Spending for goods purchased or leased from a North Carolina business is eligible for the
tax credit. This includes fuel, food, airline tickets, and other goods purchased in the State.
Tax incentives are paid to residents and non-residents as long as services are performed
in North Carolina.
The State's 1% Sales and Use Tax for film-related purchases and rentals remains in effect,
adding to the savings of filming in North Carolina.
Compensation and wages paid to employees for services performed in North Carolina on
which withholding payments are remitted to the North Carolina Dept. of Revenue are
eligible for the tax credit regardless of whether paid to residents or non-residents
Amounts paid to individuals who receive compensation in excess of $1 million are excluded
and ineligible. Payments for per-diem, living allowances, and fringe benefits are eligible to
the extent they are included in the recipient's taxable wages subject to withholding.
South Carolina Film Incentives
A production is eligible for a wage rebate up to 20% for employees. The wages of all
South Carolina residents and all South Carolina and non-resident performing artists
(including stunt performers) are eligible for this rebate. The wages of all non-residents,
including crew, are eligible for a 10% rebate up to $3500 per person. For a television series,
the wages of all non-residents are eligible for the 20% rebate. Wages for each qualifying person
must be less than $1,000,000 for the project and wages must be subject to South Carolina
withholding tax. The wage rebate is assignable.
A production is eligible for a rebate up to 30% of all goods and services purchased, rented,
or leased by the production company from a South Carolina supplier. Purchases include
everything acquired from a SC company- from airline tickets to locations.
Features, TV pilots, TV series, and commercials are eligible. The production must spend
$1,000,000 in the state to qualify for the rebates listed above. Only $250,000 must be spent to
qualify for the incentives listed below.
State Sales Tax 6-8.5% exemption on all purchases, rentals, and leases. Taxes are not charged
to the production.
No Location Fee charged for State Properties
South Carolina’s incentive is a cash rebate, not a tax credit involving brokers and a waiting period.
Your rebate check is cut within 30 days of our final audit. We reserve your estimated rebate funds,
assuring production that rebate funds are available.
An incentive application must be submitted BEFORE FILMING.
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