S.C. Code Regs. 117-335.5 — Heat Pumps, Decks, Steps, Skirting and Similar Items

Heat pumps, air conditioning systems, skirting, steps, decks, septic tanks, wells, and driveways built
or installed after the home is delivered to the construction site are not considered a part of the
delivered home and are taxed separately from the home. The sale of these items to, or the purchase
of these items by, the person who will build or supply and install them is subject to the tax.