South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-62-95
Inapplicability of chapter for works appealing to the prurient interest
The provisions of this chapter do not apply if the motion picture or television production that is made in whole or in part in South Carolina is found to contain scenes the average person, applying contemporary state community standards would find that the work, taken as a whole, appeals to the prurient interest, whether the work depicts or describes, in a patently offensive way, sexual conduct, and whether the work, taken as a whole, lacks serious literary, artistic, political, or scientific value. The department and the South Carolina Film Commission may not award any benefit offered by this chapter to a motion picture production company producing such motion picture.
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In this chapter (12 sections)
- 12-62-10 · Citation of chapter
- 12-62-20 · Definitions
- 12-62-30 · Exemption from state and local sales and use taxes
- 12-62-40 · Certification of exemption; reporting expenditures; failure…
- 12-62-50 · Tax rebate for employment of persons subject to South…
- 12-62-55 · Assignment of rebate payments to designated trustee;…
- 12-62-60 · Distribution of admissions taxes; rebates to motion picture…
- 12-62-70 · Temporary use of underutilized state property by motion…
- 12-62-80 · South Carolina Film Foundation
- 12-62-90 · Credit roll statement; right to refuse credit
- 12-62-95 · Inapplicability of chapter for works appealing to the…
- 12-62-100 · Rules and regulations