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South Carolina Code of Regulations — Chapter 117 (Revenue)

S.C. Code Regs. 117-335

Manufactured Homes and Modular Homes

Official textscstatehouse.gov

Manufactured homes and modular homes are taxed differently under the sales and use tax code.

Source: official source document (full Chapter 117 PDF)

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In this article (40 sections)
  1. 117-320.1 · Property Purchased and Used Without the State TTT Later…
  2. 117-320.2 · Vehicles Replaced under Insurance Contracts
  3. 117-321 · Ships and Sales of Fuel, Lubricants and Mechanical Supplies…
  4. 117-321.1 · Sales of Fuel, Lubricants and Mechanical Supplies
  5. 117-321.2 · Dry Dock
  6. 117-322 · Casual and Isolated Sales
  7. 117-323 · Exemption of the Gross Proceeds of the Sale of Combustible…
  8. 117-324 · Dual Business
  9. 117-326 · Savings and Loan Associations
  10. 117-327 · Leased Departments
  11. 117-328 · Radio and TV Stations
  12. 117-329 · Communications Services
  13. 117-329.1 · Ways or Means for Transmission of Voice or Messages
  14. 117-329.2 · Prepaid Wireless Calling Arrangements
  15. 117-329.3 · 900/976 Telephone Services
  16. 117-329.4 · Examples of Taxable Communications Services
  17. 117-329.5 · Examples of Non-Taxable Communications Services
  18. 117-330 · Automatic Data Processing
  19. 117-331 · Airport Fixed Based Operators
  20. 117-332 · Medicines, Prosthetic Devices and Hearing Aids
  21. 117-333 · Donors and Goods Given Away for Advertising Purposes
  22. 117-334 · Interstate Commerce
  23. 117-334.2 · Goods coming into this State - Use Tax:
  24. 117-334.3 · Goods coming into this State and Delivered onto the Catawba…
  25. 117-334.4 · Application of the Sales or Use Tax under Other…
  26. 117-334.5 · Goods shipped from this State
  27. 117-335 · Manufactured Homes and Modular Homes
  28. 117-335.1 · Manufactured Homes
  29. 117-335.2 · Modular Homes
  30. 117-335.3 · Other Factory Fabricated Buildings
  31. 117-335.4 · Furniture and Appliance
  32. 117-335.5 · Heat Pumps, Decks, Steps, Skirting and Similar Items
  33. 117-336 · Definition of the Term ''Facility''
  34. 117-337 · Sales of Unprepared Food
  35. 117-337.1 · ''Eligible Food'' Defined
  36. 117-337.2 · ''Prepared Meals or Food'' Defined
  37. 117-337.3 · General Rules
  38. 117-337.4 · Examples
  39. 117-337.5 · Local Taxes
  40. 117-337.6 · Records
Full table of contents →