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SC information letter #19-18
South Carolina Department of Revenue
South Carolina Department of Revenue
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Adobe PDF, 96.92 KB
Abstract
In 2008, the General Assembly provided financial incentives for the purchase and installation of certain energy efficient manufactured homes in South Carolina. These incentives, a sales and use tax exemption and an income tax credit, were effective from July 1, 2009 through July 1, 2019. The “Energy Efficient Manufactured Homes Incentive Program,” which includes the income tax credit in Code Section 48-52-870, is administered by the South Carolina Energy Office. The purpose of this Information Letter is to announce the expiration of the sales and use tax exemption and the extension of the income tax credit.
Issue Date
6/28/2019
Keywords
Sales tax--Law and legislation--South Carolina, Tax exemption--Law and legislation--South Carolina, Mobile homes--Taxation--South Carolina, Prefabricated houses--Taxation--South Carolina
Type
Text
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Records, documents, and information made available by the agencies of the South Carolina state government or its subdivisions are made accessible through the South Carolina State Library Depository and are protected under U.S. Copyright law (Title 17, U.S.C.) and South Carolina state law (Title 30 and 60, S.C.C.L.). Distribution rights are determined by the agency or author and users should contact the aforementioned for more information.
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