Sales Tax Holiday for Energy-Efficient Appliances

April 08, 2009

Summary

Beginning in 2009, South Carolina offers a month-long sales tax exemption on energy efficient products of $2,500 or less per product, purchased for non-commercial home or personal use. This exemption -- a 100% exemption from the state sales tax -- applies to sales occurring during the month of October and every subsequent October until 2019. This incentive is available for any dishwasher, clothes washer, air conditioner, ceiling fan, fluorescent light bulb, dehumidifier, programmable thermostat, refrigerator, door, or window, the energy efficiency of which has been designated by the U.S. Environmental Protection Agency and the U.S. Department of Energy as meeting or exceeding the agencies' energy-saving efficiency requirements.

Program Overview

Implementing Sector:	State
Category:	Financial Incentive
State:	South Carolina
Incentive Type:	Sales Tax Incentive
Web Site:
Administrator:	South Carolina Energy Office
Start Date:	7/1/2009
Eligible Renewable/Other Technologies:	Clothes Washers Dishwasher Refrigerators/Freezers Dehumidifiers Ceiling Fan Water Heaters Lighting Programmable Thermostats Windows Doors
Incentive Amount:	100% sales tax exemption
Equipment Requirements:	Gas, oil, or propane water heaters must have an energy factor of 0.80 or greater; Electric water heaters must have an energy factor of 2.0 or greater

Authorities

Name:	S.B. 1143
Date Enacted:	6/25/2008
Effective Date:	7/1/2009

Contact

Name:	Public Information
Organization:	South Carolina Energy Office
Address:	1200 Senate Street Columbia SC 29201
Phone:	(803) 737-8030

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.