Sales Tax Exemption for Hydrogen Fuel Cells (South Carolina)

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Last modified on February 12, 2015.

Financial Incentive Program

Place South Carolina

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
Active Incentive Yes

Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount 100% of sales tax

Equipment Requirements Equipment must be used to produce or research hydrogen fuel cells
Start Date 2007-10-01

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[1]


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.

Incentive Contact

Contact Name Shannon Baxter-Clemmons, Ph.D
Department South Carolina Hydrogen and Fuel Cell Alliance

Address PO Box 12302

Place Columbia, South Carolina
Zip/Postal Code 29211
Phone (803) 545-0189
Phone 2 (803) 545-1090


Authorities (Please contact the if there are any file problems.)

Authority 1: S.C. Code § 12-36-2120.71
Date Effective 2007-10-01
Date Enacted 2007-06-27

  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]


  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency"