Current Status Introducing Body:Senate Bill Number:1155 Ratification Number:352 Act Number:331 Primary Sponsor:Martin Type of Legislation:GB Subject:Manufactured homes, energy efficiency labeling Date Bill Passed both Bodies:19940407 Computer Document Number:CYY/15663AC.94 Governor's Action:S Date of Governor's Action:19940420 Introduced Date:19940209 Last History Body:------ Last History Date:19940420 Last History Type:Act No. 331 Scope of Legislation:Statewide All Sponsors:Martin Setzler Type of Legislation:General Bill
Bill Body Date Action Description CMN Leg Involved
____ ______ ____________ ______________________________ ___ ____________
1155 ------ 19940420 Act No. 331
1155 ------ 19940420 Signed by Governor
1155 ------ 19940414 Ratified R 352
1155 House 19940407 Read third time, enrolled for
ratification
1155 House 19940406 Read second time
1155 House 19940322 Recalled from Committee 26
1155 House 19940307 Introduced, read first time, 26
referred to Committee
1155 Senate 19940303 Read third time, sent to House
1155 Senate 19940301 Read second time
1155 Senate 19940224 Committee Report: Favorable 12
1155 Senate 19940209 Introduced, read first time, 12
referred to Committee
View additional legislative information at the LPITS web site.
(A331, R352, S1155)
AN ACT TO AMEND SECTION 40-29-85, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO ENERGY EFFICIENCY LABELING ON MANUFACTURED HOMES, SO AS TO PROVIDE FOR A PERMANENT LABEL AND A CONSUMER NOTICE; AND TO AMEND SECTION 12-36-2110, AS AMENDED, RELATING TO SALES TAX ON MANUFACTURED HOMES SO AS TO PROVIDE THAT AN EQUIVALENT HEAT LOSS CALCULATION MAY BE USED IN DETERMINING IF STANDARDS HAVE BEEN MET TO QUALIFY FOR THE EXEMPTION FROM THE TAX DUE ABOVE THREE HUNDRED DOLLARS; TO PROVIDE THAT THE EXEMPTION APPLIES IN MANUFACTURED HOMES WHICH HAVE BEEN PREVIOUSLY OCCUPIED BUT MEET THE STANDARDS; AND TO PROVIDE THAT THE EDITION OF THE AMERICAN SOCIETY OF HEATING, REFRIGERATING, AND AIR CONDITIONING ENGINEERS GUIDE IN EFFECT AT THE TIME IS THE SOURCE FOR THE HEAT LOSS CALCULATION.
Be it enacted by the General Assembly of the State of South Carolina:
Energy efficiency labeling
SECTION 1. 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 Office of Manufactured Housing labels to be distributed to manufactured home manufacturers who shall place a permanent label on each manufactured home that has not been previously occupied, that is to be placed for sale in South Carolina, and that meets or exceeds the energy efficiency levels provided for in Section 12-36-2110(B). By affixing this label, the manufactured home manufacturer certifies that the manufactured home meets or exceeds the energy efficiency levels shown in Section 12-36-2110(B).
(B) If a manufactured home which has not been occupied previously and that is to be placed for sale in South Carolina meets the energy efficiency levels specified in Section 12-36-2110(B), the manufacturer shall affix to the kitchen counter a notice stating that the home meets the energy efficiency levels. Only the consumer may remove the notice. The notice must be designed by the Office of Manufactured Housing, in consultation with the State Energy Office. Notices must be produced by the State Energy Office and provided to the Office of Manufactured Housing for distribution to manufactured home manufacturers."
Sales tax exemption based on energy efficiency
SECTION 2. 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 is exempt from any tax that may be due above three hundred dollars 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."
Time effective
SECTION 3. This act takes effect upon approval by the Governor.
Approved the 20th day of April, 1994.