Residential

Manufactured Housing

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. For information about the Energy Star tax incentives, click here.

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.