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South Carolina

South Carolina

Incentives/Policies for Renewables & Efficiency

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Sales Tax Exemption for Hydrogen Fuel Cells   

Last DSIRE Review: 08/10/2012
Program Overview:
State: South Carolina
Incentive Type: Sales Tax Incentive
Eligible Renewable/Other Technologies: Fuel Cells, Hydrogen, Fuel Cells using Renewable Fuels
Applicable Sectors: Commercial, Industrial
Amount:100% of sales tax
Equipment Requirements:Equipment must be used to produce or research hydrogen fuel cells
Start Date:10/1/2007
Authority 1:
Date Enacted:
Date Effective:
S.C. Code ยง 12-36-2120.71
6/27/2007
10/1/2007
Summary:

South Carolina offers a sales tax exemption for "any device, equipment, or machinery operated by hydrogen or fuel cells, any device, equipment or machinery used to generate, produce, or distribute hydrogen and designated specifically for hydrogen applications or for fuel cell applications, and any device, equipment, or machinery used predominantly for the manufacturing of, or research and development involving hydrogen or fuel cell technologies."

A sales tax exemption may also be taken on building materials used to construct a new or renovated building or purchases of machinery for a research district. A research district is defined as land owned by the state, county or other public entity that is designated by the University of South Carolina, Clemson University, the Medical University of South Carolina, South Carolina State University or the Savannah River National Laboratory. If the exemption is taken on building materials, however, the amount of sales tax that would be assessed without the exemption must be re-invested by the taxpayer in hydrogen or fuel cell machinery or equipment in the same research district within two years of the original purchase.


 
Contact:
  Shannon Baxter-Clemmons, Ph.D
South Carolina Hydrogen and Fuel Cell Alliance
PO Box 12302
Columbia, SC 29211
Phone: (803) 545-0189
Phone 2: (803) 545-1090
Web Site: http://www.schydrogen.org
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Disclaimer: The information presented on the DSIRE web site provides an unofficial overview of financial incentives and other policies. It does not constitute professional tax advice or other professional financial guidance, and it should not be used as the only source of information when making purchasing decisions, investment decisions or tax decisions, or when executing other binding agreements. Please refer to the individual contact provided below each summary to verify that a specific financial incentive or other policy applies to your project.

While the DSIRE staff strives to provide the best information possible, the DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. make no representations or warranties, either express or implied, concerning the accuracy, completeness, reliability or suitability of the information. The DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. disclaim all liability of any kind arising out of your use or misuse of the information contained or referenced on DSIRE Web pages.

Copyright 2013 - 2014 North Carolina State University, under NREL Subcontract No. XEU-0-99515-01. Permission granted only for personal or educational use, or for use by or on behalf of the U.S. government. North Carolina State University prohibits the unauthorized display, reproduction, sale, and/or distribution of all or portions of the content of the Database of State Incentives for Renewables and Efficiency (DSIRE) without prior, written consent.