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H. 4763
STATUS INFORMATION
General Bill
Sponsors: Reps. Lowe, Merrill, Mulvaney, Bedingfield, Crawford, Cobb-Hunter, Hagood, Harrell, Harvin, Limehouse, E.H. Pitts, Scarborough, Spires, Young and Brady
Document Path: l:\council\bills\agm\19121ab08.doc
Introduced in the House on February 27, 2008
Currently residing in the House Committee on Labor, Commerce and Industry
Summary: Manufactured homes
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 2/27/2008 House Introduced and read first time HJ-13 2/27/2008 House Referred to Committee on Labor, Commerce and Industry HJ-13 2/27/2008 House Member(s) request name added as sponsor: Brady
View the latest legislative information at the LPITS web site
VERSIONS OF THIS BILL
TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 48-52-423 SO AS TO ESTABLISH INCENTIVES FOR THE PURCHASE AND INSTALLATION OF ENERGY EFFICIENT MANUFACTURED HOMES IN SOUTH CAROLINA; TO AMEND SECTION 12-36-2110, AS AMENDED, RELATING TO EXEMPTIONS FROM THE STATE'S SALES TAX, SO AS TO INCLUDE THE GROSS PROCEEDS OF SALES OR THE SALES PRICE OF ENERGY EFFICIENT MANUFACTURED HOMES.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Article 4, Chapter 52, Title 48 of the 1976 Code is amended by adding:
"Section 48-52-423. (A) This section may be cited as the 'Energy Efficient Manufactured Homes Incentive Program'.
(B) A manufactured home qualifies for a rebate if it is designated by the United States Environmental Protection Agency and the United States Department of Energy as meeting or exceeding each agency's energy saving efficiency requirements or which has been designated as meeting or exceeding the requirements under each agency's ENERGY STAR program and is sold by a retail dealership licensed by the South Carolina Manufactured Housing Board for use in the State of South Carolina.
(C) The rebate amount is seven hundred fifty dollars for an energy efficient manufactured home.
(D) A retail dealership and its representatives licensed by the South Carolina Manufactured Housing Board shall pass on to the purchaser any reduction in the purchase price of a manufactured home that qualifies for the rebate as specified in this section, as a result of the rebate, and may not increase the purchase price of the qualifying manufactured home in anticipation of receipt of the rebate.
(E) The South Carolina Energy Office shall adopt rules to develop rebate applications and administer issuance of rebates and shall track and report on the fiscal and energy impacts of this program."
SECTION 2. Section 12-36-2110(B) of the 1976 Code, as last amended by Act 161 of 2005, is further amended to read:
"(B) For the sale of a manufactured home, as defined in Section 40-29-20, the tax is calculated as follows:
(1) subtract trade-in allowance from the sales price;
(2) multiply the result from (1) by sixty-five percent;
(3) if the result from (2) is no greater than six thousand dollars, multiply by five percent for the amount of tax due;
(4) if the result from (2) is greater than six thousand dollars, the tax due is three hundred dollars plus two percent of the amount greater than six thousand dollars.
However, a manufactured home is exempt from any tax that may be due: (a) above three hundred dollars as a result of the calculation in item (4) if it has been designated by the United States Environmental Protection Agency and the United States Department of Energy as meeting or exceeding each agency's energy saving efficient requirements or which has been designated as meeting or exceeding the requirements under each agency's ENERGY STAR program; or (b) as a result of the calculation in item (4) if it meets these energy efficiency levels: storm or double pane glass windows, insulated or storm doors, a minimum thermal resistance rating of the insulation only of R-11 for walls, R-19 for floors, and R-30 for ceilings. However, variations in the energy efficiency levels for walls, floors, and ceilings are allowed and the exemption on tax due above three hundred dollars applies if the total heat loss does not exceed that calculated using the levels of R-11 for walls, R-19 for floors, and R-30 for ceilings. The edition of the American Society of Heating, Refrigerating, and Air Conditioning Engineers Guide in effect at the time is the source for heat loss calculation. The dealer selling the manufactured home must maintain records, on forms provided by the State Energy Office, on each manufactured home sold which contains the above calculations and verifying whether or not the manufactured home met the energy efficiency levels provided for in this subsection. These records must be maintained for three years and must be made available for inspection upon request of the Department of Consumer Affairs or the State Energy Office.
The maximum tax authorized by this subsection does not apply to a single-family modular home regulated pursuant to Chapter 43, Title 23."
SECTION 3. This act takes effect upon approval by the Governor.
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