Energy Efficient Manufactured Homes Sales Tax Incentive

South Carolina Tax Incentive

program summary

South Carolina offers a 100% exemption for all sales tax over $300 for qualifying manufactured homes. The home must either be:

1) A manufactured home that meets or exceeds the U.S. Environmental Protection Agency's and the U.S. Department of Energy's energy-saving efficiency requirements;

- OR -

2) A manufactured home that meets or exceeds energy efficiency requirements under the ENERGY STAR program.

In addition, the individual must purchase the home from a retail dealership licensed by the South Carolina Manufactured Housing Board and use the manufactured home in South Carolina. The application for these credits is located here.

eligible technologies

Building Insulation, Comprehensive Measures/Whole Building, Doors, Windows

program administrator

South Carolina Energy Office

program timeline

Program start date: 2009-07-01

Program end date: 2024-07-01

program notes

2023-03-05 00:40:58: Annual review, updated program description, added $750 income tax credit, updated statute link to 2022 version, updated contact information
2020-07-31 15:48:02: Annual Review, no changes
2016-01-29 16:43:23: No changes.