Sales Tax Exemption for Hydrogen Fuel Cells (South Carolina)
Last modified on February 12, 2015.
Financial Incentive Program
|Name||Sales Tax Exemption for Hydrogen Fuel Cells|
|Incentive Type||Sales Tax Incentive|
|Applicable Sector||Commercial, Industrial|
|Eligible Technologies||Fuel Cells, Hydrogen, Fuel Cells using Renewable Fuels|
|Energy Category||Renewable Energy Incentive Programs|
|Amount||100% of sales tax|
|Equipment Requirements||Equipment must be used to produce or research hydrogen fuel cells|
|Program Administrator||South Carolina Energy Office|
|Date added to DSIRE||2007-10-17|
|Last DSIRE Review||2014-08-13|
|References||DSIREDatabase of State Incentives for Renewables and Efficiency|
South Carolina offers a sales tax exemption for "any device, equipment, or machinery operated by hydrogen or fuel cells, any device, equipment or machinery used to generate, produce, or distribute hydrogen and designated specifically for hydrogen applications or for fuel cell applications, and any device, equipment, or machinery used predominantly for the manufacturing of, or research and development involving hydrogen or fuel cell technologies."
A sales tax exemption may also be taken on building materials used to construct a new or renovated building or purchases of machinery for a research district. A research district is defined as land owned by the state, county or other public entity that is designated by the University of South Carolina, Clemson University, the Medical University of South Carolina, South Carolina State University or the Savannah River National Laboratory. If the exemption is taken on building materials, however, the amount of sales tax that would be assessed without the exemption must be re-invested by the taxpayer in hydrogen or fuel cell machinery or equipment in the same research district within two years of the original purchase.
|Contact Name||Shannon Baxter-Clemmons, Ph.D|
|Department||South Carolina Hydrogen and Fuel Cell Alliance|
|Address||PO Box 12302|
|Place||Columbia, South Carolina|
|Phone 2||(803) 545-1090|
Authorities (Please contact the if there are any file problems.)
|Authority 1:||S.C. Code § 12-36-2120.71|
- Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.