Form Sc Sch Tc-4sa - Accelerated Small Business Jobs Credit Page 7
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14"Processing facility" means an establishment that prepares, treats, or converts tangible personal property into finished goods or
another form of tangible personal property. It can be a business engaged in processing agricultural, aquacultural, or maricultural
products and specifically includes meat, poultry, and any other variety of food processing operations. It cannot be an establishment
where retail sales of tangible personal property are made to retail customers.
"Warehousing facility" means an establishment where tangible personal property is stored. It cannot be an establishment where
retail sales of tangible personal property are made to retail customers.
"Distribution facility" means an establishment where shipments of tangible personal property are processed for delivery to
customers. It cannot be an establishment where retail sales of tangible personal property are made to retail customers on more than
12 days a year except for a facility which processes customer sales orders by mail, telephone, or electronic means, if the facility also
processes shipments of tangible personal property to customers and if at least 75% of the dollar amount of goods sold through the
facility are sold to customers outside of South Carolina. The limitation does not include retail sales made inside the facility to
employees working at the facility.
"Research and development facility" means an establishment engaged in laboratory, scientific, or experimental testing and
development related to new products, new uses for existing products, or improving existing products. It cannot be an establishment
engaged in efficiency surveys, management studies, consumer surveys, economic surveys, advertising, promotion, banking, or
research in connection with literary, historical, or similar projects.
"Corporate office facility" means a corporate headquarters that meets the definition of a "corporate headquarters" contained in
Section 12-6-3410(J)(1). Corporate offices include general contractors licensed by the S.C. Department of Labor, Licensing and
Regulation, even if not a regional or national headquarters.
"Tourism facility" means an establishment used for a theme park, an amusement park, a historical, educational, or trade museum,
a botanical garden, a cultural center, a theater, a motion picture production studio, a convention center, an arena, an auditorium, or a
spectator or participatory sports facility. It can be a similar establishment where entertainment, education, or recreation is provided to
the general public. It can also be a new hotel and motel construction site if the number of new jobs created by the new hotel or motel
will be 20 or more. It does not include any portion of an establishment where retail merchandise or retail services are sold directly to
retail customers.
"Qualifying service-related facility" means:
(a) an establishment engaged in an activity or activities listed under the North American Industry Classification System
Manual (NAICS) Section 62: subsectors 621 (ambulatory health care), 622 (hospitals), and 623 (residential care facilities); or
(b) a business, other than a business engaged in legal, accounting, banking, or investment services (including NAICS Section 65
management of companies and enterprises) or retail sales, which has a net increase of at least:
(1) 175 jobs at a single location;
(2) 150 jobs at a single location comprised of a building or portion of a building that has been vacant for at least 12 consecutive
months prior to the taxpayer's investment;
(3) 100 jobs at a single location and the jobs have an average cash compensation level of more than one and one-half (1.5x)
times the lower of state per capita income or per capita income in the county where the jobs are located;
(4) 50 jobs at a single location and the jobs have an average cash compensation level of more than twice (2x) the lower of
state per capita income or per capita income in the county where the jobs are located; or
(5) 25 jobs at a single location and the jobs have an average cash compensation level of more than two and one-half (2.5x)
times the lower of state per capita income or per capita income in the county where the jobs are located.
A taxpayer must use the most recent per capita income data available as of the end of the tax year in which the jobs are filled.
"Technology intensive facility" means a facility at which a firm engages in the design, development, and introduction of new
products or innovative manufacturing processes, or both, through the systematic application of scientific and technical knowledge. It
can be any of these NAICS Codes: 5114 database and directory publishers, 5112 software publishers, 54151 computer systems
design and related services, 541511 custom computer programming services, 541512 computer systems design services, 541711
(2007 NAICS) research and development in biotechnology; 541712 (2007 NAICS) research and development in physical,
engineering, and life sciences; 518210 data processing, hosting, and related services, 9271 space research and technology; or a
facility primarily used for one or more activities listed under NAICS Code 51811 (2002) (internet service providers and web search
portals).
“Extraordinary retail establishment” means a single store located in South Carolina within two miles of an interstate highway or in
a county with at least 3,500,000 visitors a year. It must be a destination retail establishment with at least 2,000,000 visitors a year,
and with at least 35% of them traveling at least 50 miles to the establishment. It must have a capital investment of at least
$25,000,000 including land, buildings and site preparation costs. It must have one or more hotels built to service the establishment
within three years of occupancy. It must have a certificate of occupancy after July 1, 2006. The Department of Parks, Recreation and
Tourism determines and annually certifies who qualifies as a extraordinary retail establishment and its judgment is conclusive.
LINE INSTRUCTIONS
STEP 1 – TOTAL NUMBER OF QUALIFYING JOBS
PART A Instructions – QUALIFYING BUSINESSES
(1) In the tax year when you first claimed this credit, did you have a total of 99 or fewer full-time jobs everywhere, at either the
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