Solar & Battery Regulation & Incentive Programs

Sales Tax Exemption for Hydrogen Fuel Cells

Program Overview


Category:
Financial Incentive
Program Type:
Sales Tax Incentive
Implementing Sector:
State
State:
South Carolina
Eligible Storage Technologies:
Hydrogen, Fuel Cells using Non-Renewable Fuels, Fuel Cells using Renewable Fuels
Website:
http://www.energy.sc.gov/lpage?m=701
Incentive Amount:
100% of sales tax
Equipment Requirements:
Equipment must be used to produce or research hydrogen fuel cells
Administrator:
South Carolina Energy Office
Applicable Sectors:
Commercial, Industrial
Start Date:
10/01/2007
Last Updated:
07/31/2020

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.


Authorities

NameEnacted DateEffective DateExpired Date
S.C. Code § 12-36-2120.716/27/200710/1/2007