S.C. Code Regs. 117-335.4 — Furniture and Appliance

Furniture and appliances are not considered a part of a manufactured or modular home, unless they
are built-ins. For example, televisions, counter appliances, sofas, chairs and tables, even though sold
with a home, are not a part of the home. Because these items are not a part of the home, they are
taxed separately from the home at 5%, plus any applicable local sales and use tax, of their sales price
less any trade-in allowed. The amount upon which the tax is calculated on furniture and appliances
that are not built ins is the amount listed in the sales contract for these items or the retail fair market
value of these items if the amounts for these items are not listed in the contract or if the amounts listed
in the contract do not reasonably represent the retail fair market value of these items.
Items such as disposals, built-in dishwashers, and built-in stoves are considered a part of the home
and are not taxed separately from the home if installed at the time of the retail sale of the home.