Manufactured Housing Energy Efficiency
South Carolina has two incentive programs to encourage the purchase of more energy efficient manufactured homes. The first program, which began in 2009, eliminates the sales tax from ENERGY STAR manufactured homes, and also provides a $750 state income tax credit to qualified homebuyers. The Energy Office provides more information on the South Carolina Tax Incentives page.
An older program caps the state sales taxes for manufactured homes at $300 if they meet or exceed energy efficiency standards specified in state law.