Energy Efficient Manufactured Homes Sales Tax Incentive

March 21, 2023

Summary

South Carolina offers a 100% exemption for all sales tax over $300 for qualifying manufactured homes. The home must either be:

1) A manufactured home that meets or exceeds the U.S. Environmental Protection Agency's and the U.S. Department of Energy's energy-saving efficiency requirements;

- OR -

2) A manufactured home that meets or exceeds energy efficiency requirements under the ENERGY STAR program.

In addition, the individual must purchase the home from a retail dealership licensed by the South Carolina Manufactured Housing Board and use the manufactured home in South Carolina. The application for these credits is located here.

Program Overview

Implementing Sector:	State
Category:	Financial Incentive
State:	South Carolina
Incentive Type:	Sales Tax Incentive
Web Site:	https://energy.sc.gov/focus-area/energy-efficiency/manufactured-housing/incentive-program
Administrator:	South Carolina Energy Office
Start Date:
Eligible Renewable/Other Technologies:	Building Insulation Windows Doors Comprehensive Measures/Whole Building
Incentive Amount:	Sales tax capped at $300

Authorities

Name:	S.C. Code § 12-36-2110
Date Enacted:	1994, subsequently amended

Contact

Name:	Office of Regulatory Staff Energy Office
Address:	1401 Main Street Suite 900 Columbia SC 29201
Phone:	(803) 737-0800

This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.