Sales Tax Incentives for Energy-Efficient Manufactured Homes (South Carolina)
(Redirected from Sales Tax Cap on Energy-Efficient Manufactured Homes (South Carolina))
Last modified on February 12, 2015.
Financial Incentive Program
|Place|| South Carolina
|Name||Sales Tax Incentives for Energy-Efficient Manufactured Homes|
|Incentive Type||Sales Tax Incentive|
|Eligible Technologies||Building Insulation, Custom/Others pending approval, Doors, Windows, Manufactured home|
|Incentive Inactive Date||2019-07-01|
|Energy Category||Energy Efficiency Incentive Programs|
|Amount|| Sales tax cap of $300
|Maximum Incentive|| 100% sales tax exemption if home meets or exceeds U.S. EPA and U.S. DOE energy requirements or has been designated as meeting or exceeding such requirements under the federal Energy Star program
|Program Administrator||South Carolina Energy Office|
In July 2008, SB 1141 (known as the Energy-Efficient Manufactured Homes Incentive Program) was enacted, which amended the sales tax cap to provide for a full sales tax exemption for manufactured homes purchased between July 1, 2009, and July 1, 2019, if the home has been designated by the U.S. Environmental Protection Agency and the U.S. Department of Energy as meeting or exceeding each agency's energy saving efficiency requirements or has been designated as meeting or exceeding such requirements under the federal Energy Star program.
Homes that do not meet Energy Star standards but still meet certain state standards may qualify for a $300 sales cap. Efficiency standards include: storm or double-pane glass windows, insulated or storm doors; and a minimum thermal resistance (R) rating of the insulation of R-11 for walls, R-19 for floors and R-30 for ceilings. Variations of these ratings are accepted if the total heat loss for the home does not exceed that calculated using the levels of R-11 for walls, R-19 for floors and R-30 for ceilings. The current edition of the American Society of Heating, Refrigerating, and Air Conditioning Engineers (ASHRAE) guide is used to determine heat-loss calculation.
|Contact Name||Trish Jerman|
|Department||South Carolina Energy Office|
|Address||1200 Senate Street|
|Address 2||408 Wade Hampton Building|
|Place||Columbia, South Carolina|
|Phone 2|| (800) 851-8899
Authorities (Please contact the if there are any file problems.)
|Authority 1:||S.C. Code § 12-36-2110|
|Date Enacted|| 1994, subsequently amended
- Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.