South Carolina Incentives/Policies for Renewables & Efficiency |
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Last DSIRE Review: 04/05/2012
Program Overview:
| State: |
South Carolina |
| Incentive Type: |
Sales Tax Incentive |
| Eligible Efficiency Technologies: |
Building Insulation, Windows, Doors, Custom/Others pending approval, Manufactured home |
| Applicable Sectors: |
Residential |
| 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 |
| Expiration Date: | 07/01/2019 |
| Web Site: |
http://www.energy.sc.gov/index.aspx?m=3&t;=24
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Authority 1:
Date Enacted:
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S.C. Code ยง 12-36-2110
1994, subsequently amended
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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.
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Contact:
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Trish Jerman
South Carolina Energy Office
1200 Senate Street
408 Wade Hampton Building
Columbia, SC 29201
Phone: (803) 737-8030
Phone 2: (800) 851-8899
Fax: (803) 737-9846
Web Site: http://www.energy.sc.gov
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Disclaimer: The information presented on the DSIRE web site provides an unofficial overview of financial incentives and other policies. It does not constitute professional tax advice or other professional financial guidance, and it should not be used as the only source of information when making purchasing decisions, investment decisions or tax decisions, or when executing other binding agreements. Please refer to the individual contact provided below each summary to verify that a specific financial incentive or other policy applies to your project.
While the DSIRE staff strives to provide the best information possible, the DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. make no representations or warranties, either express or implied, concerning the accuracy, completeness, reliability or suitability of the information. The DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. disclaim all liability of any kind arising out of your use or misuse of the information contained or referenced on DSIRE Web pages.
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