reglab/statecodes huggingface dataset:
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 62 - South Carolina Motion Picture Incentive Act › Section 12-62-30. Exemption from state and local sales and use taxes.

A motion picture production company that intends to expend in the aggregate two hundred fifty thousand dollars or more in connection with the filming or production of one or more motion pictures in the State of South Carolina within a consecutive twelve-month period, upon making application for, meeting the requirements of, and receiving written certification of that designation from the department as provided in this chapter, shall be relieved from the payment of state and local sales and use taxes administered and collected by the Department of Revenue on funds expended in South Carolina in connection with the filming or production of a motion picture or pictures. The production of television coverage of news and athletic events is specifically excluded from the provisions of this chapter.
HISTORY: 2004 Act No. 299, Section 2, eff July 1, 2004; 2005 Act No. 56, Section 1, eff May 9, 2005, applicable to taxable years beginning July 1, 2004; 2008 Act No. 313, Section 7, eff June 12, 2008; 2008 Act No. 359, Section 4, eff July 1, 2008.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 62 - South Carolina Motion Picture Incentive Act › Section 12-62-40. Certification of exemption; reporting expenditures; failure to expend requisite amount.

(A) A motion picture production company that intends to film all or parts of a motion picture in South Carolina and desires to be relieved from the payment of the state and local sales and use taxes, administered and collected by the Department of Revenue, as provided in this chapter shall provide an estimate of total expenditures expected to be made in South Carolina in connection with the filming or production of the motion picture. The estimate of expenditures must be filed with the department before the commencement of filming in South Carolina.
(B) At the time the motion picture production company provides the estimate of expenditures to the department, it also shall designate a member or representative of the motion picture production company to work with the department and the Department of Revenue on reporting of expenditures and other information necessary to take advantage of the tax relief afforded by this chapter.
(C)(1) An application for the tax relief provided by this chapter must be accepted only from those motion picture production companies that report anticipated expenditures in the State in the aggregate equal to or exceeding two hundred fifty thousand dollars in connection with the filming or production of one or more motion pictures in the State within a consecutive twelve-month period.
(2) The application must be approved by the director.
(3) Once the application is approved by the director, the Department of Revenue shall issue a sales and use tax exemption certificate to the motion picture production company as evidence of the exemption. The exemption is effective on the date the application is approved by the director.
(D) A motion picture production company that is approved and receives a sales and use tax exemption certificate but fails to expend two hundred fifty thousand dollars within a consecutive twelve-month period is liable for the sales and use taxes that would have been paid had the approval not been granted; except, that the motion picture production company must be given a sixty-day period in which to pay the sales and use taxes without incurring penalties. The sales and use taxes are considered due as of the date the tangible personal property was purchased in or brought into South Carolina for use, storage, or consumption.
(E) Upon completion of the motion picture, the motion picture production company must return the sales and use tax exemption certificate to the Department of Revenue and submit a report to the department of the actual expenditures made in South Carolina in connection with the filming or production of the motion picture.
HISTORY: 2004 Act No. 299, Section 2, eff July 1, 2004; 2005 Act No. 56, Section 1, eff May 9, 2005, applicable to taxable years beginning July 1, 2004; 2008 Act No. 313, Section 7, eff June 12, 2008; 2008 Act No. 359, Section 4, eff July 1, 2008.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 62 - South Carolina Motion Picture Incentive Act › Section 12-62-55. Assignment of rebate payments to designated trustee; election form; time for filing for assignment.

At the time the motion picture production company is certified by the department, it may make an irrevocable assignment of future payments attributable to the rebates made pursuant to Section 12-62-40 or 12-62-50 to a designated trustee. For purposes of this chapter, "designated trustee" means the single financier or financial institution designated by the council to receive all assignments of payments made pursuant to this chapter and to the terms of an agreement entered into by the qualifying motion picture production company. If a qualifying motion picture production company elects to assign payments to the designated trustee, the election must be made on a form provided by the department, including a waiver of confidentiality pursuant to Section 12-54-240, and the payments may be paid only to the designated trustee. The qualifying motion picture production company must file an application for the assignment with the director no later than thirty days after filming begins in South Carolina.
HISTORY: 2005 Act No. 56, Section 1, eff May 9, 2005, applicable to taxable years beginning July 1, 2004; 2008 Act No. 313, Section 7, eff June 12, 2008; 2008 Act No. 359, Section 4, eff July 1, 2008.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 62 - South Carolina Motion Picture Incentive Act › Section 12-62-80. South Carolina Film Foundation.

The department may form a South Carolina Film Foundation to solicit donations for the recruitment of motion pictures in furtherance of the purposes of this chapter.
HISTORY: 2004 Act No. 299, Section 2, eff July 1, 2004; 2005 Act No. 56, Section 1, eff May 9, 2005, applicable to taxable years beginning July 1, 2004; 2008 Act No. 313, Section 7, eff June 12, 2008; 2008 Act No. 359, Section 4, eff July 1, 2008.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 62 - South Carolina Motion Picture Incentive Act › Section 12-62-90. Credit roll statement; right to refuse credit.

The end credit roll of a motion picture that utilizes a South Carolina tax credit or rebate must recognize the State of South Carolina with the following statement: "Filmed in South Carolina pursuant to the South Carolina Motion Picture Incentive Act", except that the State of South Carolina reserves the right to refuse the use of South Carolina's name in the credits of a motion picture filmed or produced in the State.
HISTORY: 2004 Act No. 299, Section 2, eff July 1, 2004; 2005 Act No. 56, Section 1, eff May 9, 2005, applicable to taxable years beginning July 1, 2004; 2008 Act No. 313, Section 7, eff June 12, 2008; 2008 Act No. 359, Section 4, eff July 1, 2008.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 62 - South Carolina Motion Picture Incentive Act › Section 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.
HISTORY: 2013 Act No. 26, Section 3, eff May 8, 2013.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 62 - South Carolina Motion Picture Incentive Act › Section 12-62-100. Rules and regulations.

To the extent not already provided, the department may adopt rules and promulgate regulations to carry out the intent and purposes of this chapter.
HISTORY: 2004 Act No. 299, Section 2, eff July 1, 2004; 2005 Act No. 56, Section 1, eff May 9, 2005, applicable to taxable years beginning July 1, 2004; 2008 Act No. 313, Section 7, eff June 12, 2008; 2008 Act No. 359, Section 4, eff July 1, 2008.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 63 - Energy Freedom And Rural Development Act › Section 12-63-30. Biodiesel fuel at state-owned diesel fueling facilities.

A state-owned diesel fueling facility shall provide fuel containing at least five percent biodiesel fuel in all diesel pumps.
HISTORY: 2007 Act No. 83, Section 10.A, eff June 19, 2007.
Editor's Note
2007 Act No. 83, Section 10.B, provides as follows:
"All state-owned diesel fueling facilities must be in compliance with Section 12-63-30 by January 1, 2008."
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 65 - South Carolina Textiles Communities Revitalization Act › Section 12-65-10. Title of Act; purpose.

This chapter is known and may be cited as the "South Carolina Textiles Communities Revitalization Act".
(A) The primary purpose of this chapter is to create an incentive for the rehabilitation, renovation, and redevelopment of abandoned textile mill sites located in South Carolina.
(B) The abandonment of textile mills has resulted in the disruption of communities and increased the cost to local governments by requiring additional police and fire services due to excessive vacancies. Many abandoned textile mills pose safety concerns. A public and corporate purpose is served by restoring these textile mill sites to a productive asset for the communities and result in increased job opportunities.
(C) There exists in many communities of this State abandoned textile mills. The stable economic and physical development of these textile mill sites is endangered by the presence of these abandoned textile mills as manifested by the progressive and advanced deterioration of these structures. As a result of the existence of these abandoned mills, there is an excessive and disproportionate expenditure of public funds, inadequate public and private investment, unmarketability of property, growth in delinquencies and crime in the areas, together with an abnormal exodus of families and businesses, so that the decline of these areas impairs the value of private investments, threatens the sound growth and the tax base of taxing districts in these areas, and threatens the health, safety, morals, and welfare of the public. To remove and alleviate these adverse conditions, it is necessary to encourage private investment and restore and enhance the tax base of the taxing districts in the areas by the redevelopment of these abandoned textile mill sites.
HISTORY: 2008 Act No. 313, Section 3.A, eff June 12, 2008.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 65 - South Carolina Textiles Communities Revitalization Act › Section 12-65-35. Area of site limitation.

With respect to a site acquired by a taxpayer after December 31, 2007, the area of the site is limited to the land located within the boundaries where the textile manufacturing facility structure is located and does not include land located outside the boundaries of the structure.
HISTORY: 2008 Act No. 313, Section 3.C, eff June 12, 2008.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 65 - South Carolina Textiles Communities Revitalization Act › Section 12-65-40. Applicability of other provisions.

The provisions of Chapter 31, Title 6 also apply to this chapter; except that, the requirements of Section 6-31-40 do not apply.
HISTORY: 2008 Act No. 313, Section 3.A, eff June 12, 2008.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 65 - South Carolina Textiles Communities Revitalization Act › Section 12-65-50. Transition rules.

(A) Entire textile mill sites placed in service on or before December 31, 2007, must be governed by the former provisions of Chapter 32, Title 6, in effect as of December 31, 2007.
(B) The provisions of this chapter shall apply to all textile mill sites or portions thereof placed in service on or after January 1, 2008.
(C) For any textile mill sites in which a portion but not all of the textile mill site was placed in service on or before December 31, 2007, the taxpayer may elect to either:
(1) have the portion of the textile mill site that was placed in service on or before December 31, 2007, governed by the former provisions of Chapter 32, Title 6, in effect as of December 31, 2007, as if the portion were an entire textile mill site; or
(2) have the portion be governed by this chapter such that the portion must be deemed to be a phase of the textile mill site placed in service on a date subsequent to December 31, 2007, identified by the taxpayer.
HISTORY: 2010 Act No. 182, Section 2, eff May 28, 2010.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 65 - South Carolina Textiles Communities Revitalization Act › Section 12-65-60. Certification of site.

The taxpayer may apply to the municipality or county in which the textile mill site is located for a certification of the textile mill site made by ordinance or binding resolution of the governing body of the municipality or county. The certification shall include findings that the:
(1) textile mill site was a textile mill as defined in Section 12-65-20(3);
(2) textile mill site has been abandoned as defined in Section 12-65-20(1); and
(3) geographic area of the textile mill site consistent with Section 12-65-20(4).
The taxpayer may conclusively rely upon the certification in determining the credit allowed; provided, however, that if the taxpayer is relying upon the certification, the taxpayer shall include a copy of the certification on the first return for which the credit is claimed.
HISTORY: 2010 Act No. 182, Section 3, eff May 28, 2010.
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 67 - South Carolina Abandoned Buildings Revitalization Act › Section 12-67-100. Short title.

Section effective until December 31, 2025.
This chapter may be cited as the "South Carolina Abandoned Buildings Revitalization Act".
HISTORY: 2013 Act No. 57, Section 1.A, eff June 11, 2013.
Editor's Note
2013 Act No. 57, Sections 1.B., 2, provide as follows:
"B. The provisions of Chapter 67, Title 12 contained in this act are repealed on December 31, 2019. Any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed."
"SECTION 2. This act takes effect upon approval by the Governor, and applies to the rehabilitation, renovation, and redevelopment of abandoned buildings begun in tax years beginning after 2012."
2018 Act No. 265, Section 1, provides as follows:
"SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2021."
2019 Act No. 50, Section 2.A, provides as follows:
"SECTION 2.A. Notwithstanding Section 1 of Act 265 of 2018, and Section 1.B. of Act 57 of 2013, upon the repeal of Chapter 67, Title 12 of the 1976 Code, any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed."
2021 Act No. 21, Section 1, provides as follows:
"SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2025."
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 67 - South Carolina Abandoned Buildings Revitalization Act › Section 12-67-110. Purpose.

Section effective until December 31, 2025.
(A) The purpose of this chapter is to create an incentive for the rehabilitation, renovation, and redevelopment of abandoned buildings located in South Carolina.
(B) The abandonment of buildings has resulted in the disruption of communities and increased the cost to local governments by requiring additional police and fire services due to excessive vacancies. Many abandoned buildings pose safety concerns. A public and corporate purpose is served by restoring these buildings to productive assets for the communities in which they are located and result in increased job opportunities.
(C) There exists in many communities of this State abandoned buildings. The stable economic and physical development of these communities is endangered by the presence of these abandoned buildings as manifested by their progressive and advanced deterioration. As a result of the existence of these abandoned buildings, there is an excessive and disproportionate expenditure of public funds, inadequate public and private investment, unmarketability of property, growth in delinquencies and crime in the areas, together with an abnormal exodus of families and businesses, so that the decline of these areas impairs the value of private investments, threatens the sound growth and the tax base of taxing districts in these areas, and threatens the health, safety, morals, and welfare of the public. To remove and alleviate these adverse conditions, it is necessary to encourage private investment and restore and enhance the tax base of the taxing districts in which such buildings are located by the redevelopment of abandoned buildings.
HISTORY: 2013 Act No. 57, Section 1.A, eff June 11, 2013.
Editor's Note
2013 Act No. 57, Sections 1.B., 2, provide as follows:
"B. The provisions of Chapter 67, Title 12 contained in this act are repealed on December 31, 2019. Any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed."
"SECTION 2. This act takes effect upon approval by the Governor, and applies to the rehabilitation, renovation, and redevelopment of abandoned buildings begun in tax years beginning after 2012."
2018 Act No. 265, Section 1, provides as follows:
"SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2021."
2019 Act No. 50, Section 2.A, provides as follows:
"SECTION 2.A. Notwithstanding Section 1 of Act 265 of 2018, and Section 1.B. of Act 57 of 2013, upon the repeal of Chapter 67, Title 12 of the 1976 Code, any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed."
2021 Act No. 21, Section 1, provides as follows:
"SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2025."
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 67 - South Carolina Abandoned Buildings Revitalization Act › Section 12-67-130. Applicability of chapter.

Section effective until December 31, 2025.
(A) This chapter only applies to abandoned building sites or phases or portions thereof put into operation in which a taxpayer incurs the following rehabilitation expenses:
(1) more than two hundred fifty thousand dollars for buildings located in the unincorporated areas of a county or in a municipality in the county with a population based on the most recent official United States census of more than twenty-five thousand persons;
(2) more than one hundred fifty thousand dollars for buildings located in the unincorporated areas of a county or in a municipality in the county with a population of at least one thousand persons, but not more than twenty-five thousand persons based on the most recent official United States census; and
(3) more than seventy-five thousand dollars for buildings located in a municipality with a population of less than one thousand persons based on the most recent official United States census.
(B) This chapter only applies to abandoned building sites or phases or portions thereof put into operation for income producing purposes and that meet the purpose of this chapter set forth in Section 12-67-110. The construction or operation of a charter school, private or parochial school, or other similar educational institution does meet the purpose of this chapter. The construction of a single-family residence is not an income producing purpose and does not meet the purpose of this chapter.
HISTORY: 2013 Act No. 57, Section 1.A, eff June 11, 2013.
Editor's Note
2013 Act No. 57, Sections 1.B., 2, provide as follows:
"B. The provisions of Chapter 67, Title 12 contained in this act are repealed on December 31, 2019. Any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed."
"SECTION 2. This act takes effect upon approval by the Governor, and applies to the rehabilitation, renovation, and redevelopment of abandoned buildings begun in tax years beginning after 2012."
2018 Act No. 265, Section 1, provides as follows:
"SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2021."
2019 Act No. 50, Section 2.A, provides as follows:
"SECTION 2.A. Notwithstanding Section 1 of Act 265 of 2018, and Section 1.B. of Act 57 of 2013, upon the repeal of Chapter 67, Title 12 of the 1976 Code, any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed."
2021 Act No. 21, Section 1, provides as follows:
"SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2025."
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 67 - South Carolina Abandoned Buildings Revitalization Act › Section 12-67-150. Applicability of Chapter 31, Title 6.

Section effective until December 31, 2025.
The provisions of Chapter 31, Title 6 also apply to this chapter, except that the requirements of Section 6-31-40 do not apply.
HISTORY: 2013 Act No. 57, Section 1.A, eff June 11, 2013.
Editor's Note
2013 Act No. 57, Sections 1.B., 2, provide as follows:
"B. The provisions of Chapter 67, Title 12 contained in this act are repealed on December 31, 2019. Any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed."
"SECTION 2. This act takes effect upon approval by the Governor, and applies to the rehabilitation, renovation, and redevelopment of abandoned buildings begun in tax years beginning after 2012."
2018 Act No. 265, Section 1, provides as follows:
"SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2021."
2019 Act No. 50, Section 2.A, provides as follows:
"SECTION 2.A. Notwithstanding Section 1 of Act 265 of 2018, and Section 1.B. of Act 57 of 2013, upon the repeal of Chapter 67, Title 12 of the 1976 Code, any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed."
2021 Act No. 21, Section 1, provides as follows:
"SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2025."
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 67 - South Carolina Abandoned Buildings Revitalization Act › Section 12-67-160. Certification of abandoned building site.

Section effective until December 31, 2025.
(A) Notwithstanding any other provision of law, the taxpayer may apply to the municipality or county in which the abandoned building is located for a certification of the abandoned building site made by ordinance or binding resolution of the governing body of the municipality or county. The certification must include findings that the:
(1) abandoned building site was an abandoned building as defined in Section 12-67-120(1); and
(2) geographic area of the abandoned building site is consistent with Section 12-67-120(2).
(B) The taxpayer may apply to the municipality or county in which the state-owned abandoned building is located for a certification of the state-owned abandoned building site made by ordinance or binding resolution of the governing body of the municipality or county. The certification must include findings that the:
(1) state-owned abandoned building site was a state-owned abandoned building as defined in Section 12-67-120(8); and
(2) geographic area of the state-owned abandoned building site is consistent with Section 12-67-120(8).
(C) The taxpayer conclusively may rely upon the certification in determining the credit allowed; provided, however, that if the taxpayer is relying upon the certification, the taxpayer shall include a copy of the certification on the first return for which the credit is claimed.
HISTORY: 2015 Act No. 68 (H.3725), Section 4, eff June 9, 2015.
Editor's Note
2018 Act No. 265, Section 1, provides as follows:
"SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2021."
2019 Act No. 50, Section 2.A, provides as follows:
"SECTION 2.A. Notwithstanding Section 1 of Act 265 of 2018, and Section 1.B. of Act 57 of 2013, upon the repeal of Chapter 67, Title 12 of the 1976 Code, any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed."
2021 Act No. 21, Section 1, provides as follows:
"SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2025."
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 67 - South Carolina Abandoned Buildings Revitalization Act › Section 12-67-170. Placed in service date extension for rehabilitated abandoned buildings.

Section effective until December 31, 2025.
Notwithstanding any other provision of this chapter, if a taxpayer files a notice of intent to rehabilitate and has been rehabilitating an abandoned building continuously for the preceding year and is more than sixty percent complete, then the taxpayer must be allowed to extend the placed in service date until ninety days after completion of construction, provided construction continues diligently until that date. Nothing in this section may be construed to allow a taxpayer to earn a credit allowed by this chapter before the applicable phase or portion of the building site is placed in service.
HISTORY: 2019 Act No. 50 (S.440), Section 2.B, eff May 16, 2019.
Editor's Note
2019 Act No. 50, Sections 2.A and 3, provide as follows:
"SECTION 2.A. Notwithstanding Section 1 of Act 265 of 2018, and Section 1.B. of Act 57 of 2013, upon the repeal of Chapter 67, Title 12 of the 1976 Code, any carryforward credits shall continue to be allowed until the five or eight year time period in Section 12-67-140 is completed."
"SECTION 3. This act takes effect upon approval by the Governor and first applies to tax years beginning after 2017."
2021 Act No. 21, Section 1, provides as follows:
"SECTION 1. Notwithstanding SECTION 1.B. of Act 57 of 2013, the provisions of Chapter 67, Title 12 of the 1976 Code are repealed on December 31, 2025."
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 69 - Motorsports Entertainment Complex Investment › Section 12-69-10. Short title.

This chapter may be cited as the "Motorsports Entertainment Complex Investment Act".
HISTORY: 2018 Act No. 257 (H.4009), Section 1, eff July 2, 2018.
Editor's Note
2018 Act No. 257, Section 2, provides as follows:
"SECTION 2. Except where specified otherwise, this act takes effect upon approval by the Governor and applies to tax years beginning after 2017."
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 69 - Motorsports Entertainment Complex Investment › Section 12-69-20. Definitions.

For purposes of this chapter:
(1) "Company" means any corporation, partnership, limited liability company, or other business entity.
(2) "Department" means the Department of Revenue.
(3) "Motorsports entertainment complex" has the same meaning as provided in Section 12-21-2425.
HISTORY: 2018 Act No. 257 (H.4009), Section 1, eff July 2, 2018.
Editor's Note
2018 Act No. 257, Section 2, provides as follows:
"SECTION 2. Except where specified otherwise, this act takes effect upon approval by the Governor and applies to tax years beginning after 2017."
2023 South Carolina Code of Laws › Title 12 - Taxation › Chapter 69 - Motorsports Entertainment Complex Investment › Section 12-69-30. Exemption from state and local sales tax; qualified companies; exemption certificates; liability for sales and use taxes.

(A) A company, upon making application for, meeting the requirements of, and receiving written certification of that designation from the department, as provided in subsection (B), is exempt from state and local sales tax on building materials, supplies, fixtures, and equipment for the construction, repair, or improvement of or that become a part of a motorsports entertainment complex.
(B) A company shall become a qualified company by applying with the department. The director of the department shall approve the application so long as the application is accompanied by a practical plan to make a capital investment of at least ten million dollars on any motorsports entertainment complex in this State within the five-year period immediately following the approval of the application. Upon receiving written certification from the department, a company may utilize the exemption specified in subsection (A).
(C) Once a company has met the requirements of subsection (B), the department shall issue a sales and use tax exemption certificate to the company as evidence of the exemption. The exemption is effective upon receipt and shall remain effective until December thirty-first of the fifth full calendar year after its issuance. Once the exemption certificate is ineffective, the company must return the exemption certificate to the department and submit a report to the department of the actual expenditures made in South Carolina in connection with the investment. The company must designate a member or representative of the company to work with the department on reporting of the investment.
(D) A company that is approved and receives a sales and use tax exemption certificate but fails to meet the capital investment requirements within the five-year period, is liable for the sales and use taxes that would have been paid had the approval not been granted in the same proportion as the actual capital investment failed to meet the required capital investment. The company must be given a sixty-day period in which to pay the sales and use taxes without incurring penalties. The sales and use taxes are considered due as of the date the tangible personal property was purchased in or brought into South Carolina for use, storage, or consumption.
HISTORY: 2018 Act No. 257 (H.4009), Section 1, eff July 2, 2018.
Editor's Note
2018 Act No. 257, Section 2, provides as follows:
"SECTION 2. Except where specified otherwise, this act takes effect upon approval by the Governor and applies to tax years beginning after 2017."
2023 South Carolina Code of Laws › Title 13 - Planning, Research and Development › Chapter 1 - General Provisions › Section 13-1-10. Department of Commerce established.

(A) The Department of Commerce is established as an administrative agency of state government which is comprised of a Division of State Development, a Division of Savannah Valley Development, a Division of Aeronautics, a Division of Public Railways, and an Advisory Coordinating Council for Economic Development. Each division of the Department of Commerce shall have such functions and powers as provided for by law.
(B) All functions, powers, and duties provided by law to the State Development Board, the Savannah Valley Authority, the South Carolina Aeronautics Commission, the South Carolina Public Railways Commission, and the Coordinating Council for Economic Development, its officers or agencies, are hereby transferred to the Department of Commerce together with all records, property, personnel, and unexpended appropriations. All rules, regulations, standards, orders, or other actions of these entities shall remain in effect unless specifically changed or voided by the department in accordance with the Administrative Procedures Act.
HISTORY: 1993 Act No. 181, Section 243, eff July 1, 1993.
Editor's Note
Former Title 13, Chapter 1, was entitled: General Provisions. It contained Section 13-1-10, entitled: Agreements by state agencies to carry out comprehensive development programs, and had the following history: 1962 Code Section 1-49.5; 1974 (58) 2028; Repealed by 1993 Act No. 181, Section 243, eff July 1, 1993.
2023 South Carolina Code of Laws › Title 13 - Planning, Research and Development › Chapter 1 - General Provisions › Section 13-1-20. Purposes of department.

The Department of Commerce shall conduct an adequate statewide program for the stimulation of economic activity to develop the potentialities of the State; manage the business and affairs of the Savannah Valley Development; develop the state public railway system for the efficient and economical movement of freight, goods, and other merchandise; and enhance the economic growth and development of the State through strategic planning and coordinating activities.
HISTORY: 1993 Act No. 181, Section 243, eff July 1, 1993; 2012 Act No. 270, Section 9, eff June 18, 2012.
2023 South Carolina Code of Laws › Title 13 - Planning, Research and Development › Chapter 1 - General Provisions › Section 13-1-25. Public monies defined; accountability and disclosure requirements; reporting requirements.

(A) The monies constituting a fund of any kind used by the department in carrying out a purpose described in Section 13-1-20 are public monies, notwithstanding their public or private source, and must be treated like public monies for all purposes. These monies are subject to all accountability requirements governing public monies, including compliance with the South Carolina Consolidated Procurement Code, unless exempt by formal approval of the State Fiscal Accountability Authority. These monies are also subject to all disclosure requirements governing public monies, unless exempt by Section 30-4-40.
(B) In addition to all other required audits, reviews, and reports, by January first of each year the director must submit to the Governor, the President of the Senate, the Speaker of the House of Representatives, the members of the Senate Finance Committee, and the members of the House Ways and Means Committee a detailed written report of all expenditures for each fund during the previous calendar year. This report must include an explanation of the specific purpose of each expenditure including recreational or entertainment purposes. Expenditures made pursuant to negotiations with an industry or business and which are ongoing as of December thirty-first of the previous year may be excluded from that calendar year's report and reported the following January or January of the year following public announcement by the company.
HISTORY: 2003 Act No. 86, Section 1, eff July 14, 2003; 2019 Act No. 1 (S.2), Section 48, eff January 31, 2019.
Effect of Amendment
2019 Act No. 1, Section 48, in (B), in the first sentence, substituted "January first" for "January 1" and "President of the Senate" for "President Pro Tempore of the Senate", and in the third sentence, substituted "December thirty-first" for "December 31".
2023 South Carolina Code of Laws › Title 13 - Planning, Research and Development › Chapter 1 - General Provisions › Section 13-1-30. Secretary of Commerce; executive director; division directors; duties and responsibilities.

(A) The Department of Commerce shall be headed by a secretary, to be known as the Secretary of Commerce, who shall be appointed by the Governor upon the advice and consent of the Senate. The secretary shall be vested with the duty and authority to oversee, manage, and control the operation, administration, and organization of the department subject only to the laws of this State and the United States. He shall receive such compensation as may be established under the provisions of Section 8-11-160 and for which funds have been authorized in the general appropriations act. He is subject to removal by the Governor as provided in Section 1-3-240.
(B) The Secretary of Commerce may appoint an executive director who shall serve at the pleasure of the secretary and shall be responsible to the secretary for the operation of programs outlined by the secretary.
(C) Notwithstanding any other provision of law, the Secretary of Commerce may appoint a director for each division of the department. Each director shall serve at the pleasure of the Secretary of Commerce and shall be responsible to the secretary for the operation of the programs outlined by the secretary.
HISTORY: 1993 Act No. 181, Section 243, eff July 1, 1993; 1994 Act No. 361, Section 3, eff May 3, 1994; 2005 Act No. 11, Section 1.A, eff upon approval (became law without the Governor's signature on January 13, 2005); 2012 Act No. 270, Section 10, eff June 18, 2012.
2023 South Carolina Code of Laws › Title 13 - Planning, Research and Development › Chapter 1 - General Provisions › Section 13-1-40. Advisory councils.

At the discretion of the Secretary of Commerce an advisory council or councils may be appointed to advise with respect to each broad function which may be the responsibility of the Secretary of Commerce. Each advisory council shall consist of a group of not more than nine members, consisting of state and local governmental officials and of private individuals of outstanding ability in fields of enterprise related to the particular function with respect to which its advice is desired. The members shall receive no salary or per diem but may be compensated for all actual expenses incurred in the performance of their duties. The members shall serve for terms to be established by the Secretary of Commerce and may be removed at the pleasure of the Secretary of Commerce. Governmental officials shall serve on such councils for a period of one year and may be reappointed for successive terms by the Secretary of Commerce; provided, that their terms shall end with the termination of their office as officials.
HISTORY: 1993 Act No. 181, Section 243, eff July 1, 1993; 1994 Act No. 361, Sections 8, 9, eff May 3, 1994.
2023 South Carolina Code of Laws › Title 13 - Planning, Research and Development › Chapter 1 - General Provisions › Section 13-1-50. Annual audit of department.

The department shall be audited by a certified public accountant or firm of certified public accountants once each year to be designated by the State Auditor. The department may undergo an Agreed Upon Procedures audit in lieu of having audited financial statements. The audit shall be in coordination with the State Auditor's Office and will be in accordance with generally accepted accounting principles and must comprise all financial records and controls. The audit must be completed by November first following the close of the fiscal year. The costs and expenses of the audit must be paid by the department out of its funds.
HISTORY: 1993 Act No. 181, Section 243, eff July 1, 1993; 2008 Act No. 353, Section 2, Pt 31B.1, eff July 1, 2008.
2023 South Carolina Code of Laws › Title 13 - Planning, Research and Development › Chapter 1 - General Provisions › Section 13-1-60. Severability.

If a term or provision of a section of this chapter is found to be illegal or unenforceable, the remainder of this chapter nonetheless remains in full force and effect and the illegal or unenforceable term or provision is deleted and severed from this chapter.
HISTORY: 1993 Act No. 181, Section 243, eff July 1, 1993.
2023 South Carolina Code of Laws › Title 13 - Planning, Research and Development › Chapter 1 - General Provisions › Section 13-1-310. Definitions.

The following terms, when used in this article, shall have the following meanings unless the context clearly requires otherwise:
(1) "Agency" means any state officer, department, board, commission, committee, institution, bureau, division, or other person or functional group that is authorized to exercise or that does exercise any executive or administrative function of government in the State; when the term "local agency" is used, it shall be construed to mean local political subdivisions of the State; when the term "federal agency" is used, it shall be construed to mean any agency of the government of the United States of America;
(2) "Director" means the Director for the Division of State Development.
(3) "Division" means the Division of State Development.
(4) "Secretary" means the Secretary of Commerce.
(5) "State" means the State of South Carolina.
HISTORY: 1993 Act No. 181, Section 244 eff July 1, 1993; 1994 Act No. 361, Section 4, eff May 3, 1994.
2023 South Carolina Code of Laws › Title 13 - Planning, Research and Development › Chapter 1 - General Provisions › Section 13-1-320. Objectives of division.

The objectives of the division are to:
(1) conserve, restore, and develop the natural and physical, the human and social, and the economic and productive resources of the State;
(2) promote coordination of the functions and activities of state agencies and act as the official state liaison office between the state, federal, and local planning, research, and development agencies;
(3) promote a system of transportation for the State through development and expansion of the highway, railroad, port, waterway, and airport systems;
(4) promote and correlate state and local activity in planning public works projects;
(5) promote public interest in the development of the State through cooperation with public agencies, private enterprises, and charitable and social institutions;
(6) promote and encourage industrial development, private business and commercial enterprise, agricultural production, transportation, and the utilization and investment of capital within the State;
(7) assist the development of existing state and interstate trade, commerce, and markets for South Carolina goods and in the removal of barriers to the industrial, commercial, and agricultural development of the State;
(8) assist in ensuring stability in employment, increase the opportunities for employment of the citizens of the State, and devise ways and means to raise the living standards of the people of the State;
(9) advance the general welfare of the people.
HISTORY: 1993 Act No. 181, Section 244, eff July 1, 1993.
2023 South Carolina Code of Laws › Title 13 - Planning, Research and Development › Chapter 1 - General Provisions › Section 13-1-330. Division made up of bureaus.

The division shall consist of a bureau of research, a bureau of planning, a bureau of development, and such other bureaus as the director may establish. Each bureau may be headed by a bureau chief selected on the basis of his technical and administrative qualifications and experience to perform the duties required by his position. The chief for the bureau of research shall be a person thoroughly familiar with the principles of, and experienced in, the methods and techniques of research and economics. The chief for the bureau of planning shall be an industrial engineer experienced in that type of work. The chief for the bureau of development shall be a person thoroughly familiar with the principles of, and experienced in, the methods and techniques of developing a program of advertising and salesmanship.
HISTORY: 1993 Act No. 181, Section 244, eff July 1, 1993.
2023 South Carolina Code of Laws › Title 13 - Planning, Research and Development › Chapter 1 - General Provisions › Section 13-1-340. Director of division; duties, powers and responsibilities.

The director is vested with duties, powers, and responsibilities involved in accomplishing the division's objectives outlined in this article within the appropriations provided by the General Assembly. The director may:
(1) advise and make recommendations to the Governor and the General Assembly on matters concerning the division's objectives;
(2) cooperate with the operating agencies of the State in the development of plans;
(3) have access to the records and studies of each state agency pertaining to the division's objectives;
(4) conduct studies on his own initiative pertaining to the division's objectives and others at the request of the Governor, the General Assembly, or state or local agencies;
(5) make special studies on area problems or specific subjects, establish local agencies, and furnish staff or financial aid;
(6) stimulate and encourage local, state, and federal governmental agencies with similar and related objectives and purposes and cooperate with local, regional, and federal planning and development programs;
(7) publish and distribute the division's findings through written reports, brochures, magazine and newspaper articles, and other appropriate forms and use the radio, periodicals, and other recognized forms of advertising, personal interviews, exhibits, and displays in order that governmental agencies, corporations, and individual citizens may become acquainted with the development program of the State;
(8) advertise the advantages of the State for industrial, agricultural, and commercial development by paid publicity;
(9) provide information to and make contact with private business enterprises and local, state, and federal governmental agencies to acquaint them with industrial, agricultural, and commercial opportunities in the State and encourage the establishment of new or the expansion of existing industries and enterprises;
(10) provide advice upon request by local, state, and federal agencies, private citizens, and business and commercial enterprises upon matters of economic development, industrial and business expansion, and agricultural activity upon which his knowledge, sources of information, and findings and decisions qualify him to speak;
(11) accept gifts, grants, funds, and property to accomplish the division's objectives, administer and disburse gifts, grants, and funds, and dispose of property to counties, municipalities, and local agencies performing a public service or function which may disburse the gifts, grants, and funds or make the property available to eligible participants in a program established to perform and implement the public service or function subject to the approval of the State Fiscal Accountability Authority.
HISTORY: 1993 Act No. 181, Section 244, eff July 1, 1993.
2023 South Carolina Code of Laws › Title 13 - Planning, Research and Development › Chapter 1 - General Provisions › Section 13-1-360. Confidentiality of information.

Confidential information submitted to any agency as required by law shall not be published in any manner which will directly or indirectly reflect or damage the reputation or business activity of any individual or corporation concerned.
HISTORY: 1993 Act No. 181, Section 244, eff July 1, 1993.
2023 South Carolina Code of Laws › Title 13 - Planning, Research and Development › Chapter 1 - General Provisions › Section 13-1-610. Definitions.

The following terms, when used in this article, shall have the following meanings unless the context clearly requires otherwise:
(1) "Director" means the Director for the Division of Savannah Valley Development.
(2) "Division" means the Division of Savannah Valley Development.
(3) "Secretary" means the Secretary of Commerce.
HISTORY: 1993 Act No. 181, Section 245, eff July 1, 1993; 1994 Act No. 361, Section 5, eff May 3, 1994.
2023 South Carolina Code of Laws › Title 13 - Planning, Research and Development › Chapter 1 - General Provisions › Section 13-1-630. Area of director's powers.

The director may exercise any of the powers and duties conveyed under Section 13-1-620 in the entire area of a county or portion of a county which borders the Savannah River or is within the Savannah River Basin.
HISTORY: 1993 Act No. 181, Section 245, eff July 1, 1993.