H 3204 General Bill, By W.S. McCain, Boan, H.H. Keyserling, Kirsh and 
D.E. McTeer
 A Bill to amend Section 12-36-2120, Code of Laws of South Carolina, 1976,
 relating to sales tax exemptions, so as to exempt supplies, technical
 equipment, machinery, and electricity sold to motion picture companies and to
 provide definitions.

   01/10/91  House  Introduced and read first time HJ-12
   01/10/91  House  Referred to Committee on Ways and Means HJ-12

A BILL

TO AMEND SECTION 12-36-2120, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT SUPPLIES, TECHNICAL EQUIPMENT, MACHINERY, AND ELECTRICITY SOLD TO MOTION PICTURE COMPANIES AND TO PROVIDE DEFINITIONS.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION 1. Section 12-36-2120 of the 1976 Code, as added by Section 74, Part II, Act 612 of 1990, is amended by adding an appropriately numbered item to read:

"( ) all supplies, technical equipment, machinery, and electricity sold to motion picture companies for use in filming, producing, broadcasting, or distributing motion pictures. For the purposes of this item, `motion picture' means any audiovisual work with a series of related images either on film, tape, or other embodiment, where the images shown in succession impart an impression of motion together with accompanying sound, if any, which is produced, adapted, or altered for exploitation as entertainment, advertising, promotional, industrial, or educational media; and a motion picture company means a company generally engaged in the business of filming, producing, broadcasting, or distributing motion pictures."

SECTION 2. This act takes effect upon approval by the Governor.