H 3993 General Bill, By R.A. Barber
 A Bill to amend Section 12-36-2110, as amended, Code of Laws of South
 Carolina, 1976, relating to the calculation of tax on mobile homes, so as to
 provide that exemption from the tax due above three hundred dollars applies
 even if the mobile home has been previously occupied and even if there are
 variations in insulation standards if certain heat loss standards are
 satisfied; to amend Section 40-29-85, relating to energy efficiency standard
 labels for mobile homes, so as to allow for variations in insulation standards
 if certain heat loss standards are satisfied; and to amend Section 40-29-240,
 as amended, relating to prohibited acts related to manufactured homes, so as
 to require the energy efficiency labels must be displayed in accordance with
 Section 40-29-85.

   04/14/93  House  Introduced and read first time HJ-23
   04/14/93  House  Referred to Committee on Ways and Means HJ-23

A BILL

TO AMEND SECTION 12-36-2110, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE CALCULATION OF TAX ON MOBILE HOMES, SO AS TO PROVIDE THAT EXEMPTION FROM THE TAX DUE ABOVE THREE HUNDRED DOLLARS APPLIES EVEN IF THE MOBILE HOME HAS BEEN PREVIOUSLY OCCUPIED AND EVEN IF THERE ARE VARIATIONS IN INSULATION STANDARDS IF CERTAIN HEAT LOSS STANDARDS ARE SATISFIED; TO AMEND SECTION 40-29-85, RELATING TO ENERGY EFFICIENCY STANDARD LABELS FOR MOBILE HOMES, SO AS TO ALLOW FOR VARIATIONS IN INSULATION STANDARDS IF CERTAIN HEAT LOSS STANDARDS ARE SATISFIED; AND TO AMEND SECTION 40-29-240, AS AMENDED, RELATING TO PROHIBITED ACTS RELATED TO MANUFACTURED HOMES, SO AS TO REQUIRE THAT ENERGY EFFICIENCY LABELS MUST BE DISPLAYED IN ACCORDANCE WITH SECTION 40-29-85.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION 1. Section 12-36-2110(B) of the 1976 Code, as last amended by Act 449 of 1992, 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 that has not been previously occupied as a dwelling is exempt from any tax that may be due above three hundred dollars as a result of the calculation in subitem (4) if it meets these energy efficiency standards: storm or double pane glass windows, insulated or storm doors, an actual installed insulation value of R-11 for walls and R-19 for floors, and R-30 for ceilings. However, variations in the standards 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 standards 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 standards above. 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."

SECTION 2. Section 40-29-85 of the 1976 Code, as added by Act 449 of 1992, is amended to read:

"Section 40-29-85. (A) The State Energy Office shall design, produce, and provide to the South Carolina Manufactured Housing Board labels to be distributed to manufactured home manufacturers who shall prominently place a permanent label in the breaker box on each manufactured home that has not been previously occupied as a dwelling, that is to be placed for sale in South Carolina, and that meets the energy efficiency standards provided for in subsection (B).

(B) The label must state clearly whether that the manufactured home meets these energy efficiency standards:

(1) storm or double pane glass windows;

(2) insulated or storm doors;

(3) an actual installed insulation value of R-11 for walls;

(4) an actual installed insulation value of R-19 for floors;

(5) an actual installed insulation value of R-30 for ceilings.;

(6) Variations in the standards in items (3) through (5) are allowed if the total heat loss does not exceed that calculated using the standards in items (3) through (5). 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 calculations.

(C) The manufacturer shall affix to the kitchen counter of each manufactured home that has not been previously occupied as a dwelling that is to be placed for sale in South Carolina a notice stating if the manufactured home qualifies for a state energy efficiency sales tax break. The notice must be designed by the South Carolina Manufactured Housing Board, in consultation with the State Energy Office. Labels must be produced by the State Energy Office and provided to the South Carolina Manufactured Housing Board for distribution to manufactured home manufacturers."

SECTION 3. This act takes effect upon approval by the Governor.