SC information letter #19-18
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South Carolina Department of Revenue
SubjectSales tax--Law and legislation--South Carolina; Tax exemption--Law and legislation--South Carolina; Mobile homes--Taxation--South Carolina; Prefabricated houses--Taxation--South Carolina
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.
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|Publisher||South Carolina State Library|
|Digital Collection||South Carolina State Documents Depository|
|Rights||Copyright status undetermined. For more information contact, South Carolina State Library, 1500 Senate Street, Columbia, South Carolina 29201.|
|Digitization Specifications||This South Carolina State Document was either saved from a document available publicly online in PDF format or converted to PDF using Adobe Acrobat DC.|
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