Tax Incentives and Funding Opportunities
Beginning July 1, 2009:
100% sales tax exemption
$750 income tax credit
To qualify for the sales tax exemption and nonrefundable $750 tax credit, an individual must purchase either: 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 South Carolina Energy Office has developed tax credit applications which are given to customers by the manufactured home dealers and are available here. Completed forms should be mailed to the South Carolina Energy Office at the address below, along with a copy of your bill of sale and the ENERGY STAR site installation check list received from your retailer. A sample copy of the site installation check list can be seen here. The approved form will be mailed back to you, and must be submitted with paper tax forms, or retained with other tax documents by electronic filers. This credit is slated to expire July 1, 2019.
Mail ENERGY STAR Manufactured Home Credit Application Form to:
South Carolina Energy Office
Attn: Energy Star Manufactured Home Credit
1200 Senate St., Room 408 Wade Hampton Building
Columbia, S.C. 29201