All of South Carolina · Tax exemption
Sales Tax Cap for Energy-Efficient Manufactured Homes (South Carolina)
Run by South Carolina Department of Revenue
Buyers of a manufactured home that meets South Carolina's energy efficiency levels (storm or double-pane windows, insulated or storm doors, and R-11 wall, R-19 floor and R-30 ceiling insulation) pay no more than $300 in state sales tax on it.
Amounts
How much you get
Sales tax on a manufactured home is figured on 65% of the price after trade-in: 5% of the first $6,000 of that amount, plus 2% of the rest. If the home meets the energy efficiency levels, it's exempt from any tax above $300 (three hundred dollars), so the 2% part above $6,000 isn't owed.
Eligibility
Do I qualify?
You need to meet all 3 of these.
Your home is in South Carolina.
Applies to the sale of a manufactured home (as defined in Section 40-29-20). It doesn't apply to single-family modular homes.
The home must have storm or double-pane glass windows, insulated or storm doors, and insulation of at least R-11 in walls, R-19 in floors and R-30 in ceilings, or other levels with no more total heat loss under the ASHRAE guide.
Equipment
What equipment counts
Applying
How to apply
The discount comes off at the register.
- Buy a manufactured home that meets the energy efficiency levels.
Ask the dealer to confirm the windows, doors and insulation levels; the dealer keeps records on State Energy Office forms for each qualifying home.
- The capped tax is figured at the sale.
Forms and instructionsContact the SCDOR
Questions about applying1-844-898-8542 or SalesTax@dor.sc.gov
Stacking
Use it with
Your address
Next steps
Check that it covers your address. Then, if you want, ask for a contractor quote.
Is it available at your address?
Before anything else
Your quote request is in If a contractor we work with serves your ZIP, they can contact you. We take one request per person; contact us to change it.
Get an email if this program changes
We'll write if its amount, status or deadline changes. Nothing else.
FAQ
Questions
How much does Sales Tax Cap for Energy-Efficient Manufactured Homes (South Carolina) pay?
Sales tax on a manufactured home is figured on 65% of the price after trade-in: 5% of the first $6,000 of that amount, plus 2% of the rest. If the home meets the energy efficiency levels, it's exempt from any tax above $300 (three hundred dollars), so the 2% part above $6,000 isn't owed.
Is it still available?
Yes. It was open when we last checked, on October 25, 2026.
Plain words
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References
Sources
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When one of these pages changes, we re-check this page against it.
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