South Carolina offers a 100% exemption for all sales tax over $300 for qualifying manufactured homes. The home must either be:
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 application for these credits is located here.