Sales Tax Incentives for Energy-Efficient Manufactured Homes (South Carolina)

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Summary

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
Applicable Sector Residential
Eligible Technologies Building Insulation, Custom/Others pending approval, Doors, Windows, Manufactured home
Active Incentive Yes
Incentive Inactive Date 2019-07-01
Implementing Sector State/Territory
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
Website http://www.scsenate.gov/code/t12c036.php
Date added to DSIRE 2006-12-20
Last DSIRE Review 2013-02-13
Last Substantive Modification
to Summary by DSIRE
2011-05-17


References DSIRE[1]


Summary

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.


Incentive Contact

Contact Name Trish Jerman
Department South Carolina Energy Office

Address 1200 Senate Street
Address 2 408 Wade Hampton Building
Place Columbia, South Carolina
Zip/Postal Code 29201
Phone (803) 737-8030
Phone 2 (800) 851-8899


Website http://www.energy.sc.gov
     
     

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.[1]

References

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