2013 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.
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