Current Status Introducing Body:House Bill Number:4552 Primary Sponsor:Barber Type of Legislation:GB Subject:Manufactured homes, energy efficiency labeling Residing Body:Senate Date Tabled:19940412 Computer Document Number:CYY/15547AC.94 Introduced Date:19940119 Last History Body:Senate Last History Date:19940412 Last History Type:Tabled Scope of Legislation:Statewide All Sponsors:Barber Wright McKay Rudnick Baxley Neilson Type of Legislation:General Bill
Bill Body Date Action Description CMN Leg Involved ____ ______ ____________ ______________________________ ___ ____________ 4552 Senate 19940412 Tabled 4552 Senate 19940405 Recalled from Committee, 12 placed on Calendar 4552 Senate 19940331 Introduced, read first time, 12 referred to Committee 4552 House 19940331 Read third time, sent to Senate 4552 House 19940330 Read second time, unanimous consent for third reading on next Legislative day 4552 House 19940329 Debate adjourned until Wednesday, March 30, 1994 4552 House 19940223 Committee Report: Favorable 26 4552 House 19940119 Introduced, read first time, 26 referred to CommitteeView additional legislative information at the LPITS web site.
Indicates Matter Stricken
Indicates New Matter
RECALLED
April 5, 1994
H. 4552
Introduced by REPS. Barber, Wright, McKay, Rudnick, Baxley and Neilson
S. Printed 4/5/94--S.
Read the first time March 31, 1994.
A bill to amend Section 40-29-85, relating to energy efficiency labeling on manufactured homes, so as to provide for a permanent label and a consumer notice; and to amend Section 12-36-2110, as amended, relating to sales tax on manufactured homes so as to provide that and equivalent heat loss calculation may be used in determining if standards have been met to qualify for the exemption from the tax due above three hundred dollars; to provide that the exemption applies in manufactured homes which have been previously occupied but meet the standards; and to provide that the edition of the American Society of Heating, Refrigerating, and Air Conditioning Engineers Guide in effect at the time is the source for the heat loss calculation.
This bill would have no effect on state or local revenue.
This bill provides technical amendments to efficiency requirements for manufactured homes. This legislation allows an overall efficiency standard to satisfy the energy efficiency levels required for the sales tax exemption.
Approved By:
A. Crawford Clarkson, Jr.
S.C. Tax Commission
TO AMEND SECTION 40-29-85, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO ENERGY EFFICIENCY LABELING ON MANUFACTURED HOMES, SO AS TO PROVIDE FOR A PERMANENT LABEL AND A CONSUMER NOTICE; AND TO AMEND SECTION 12-36-2110, AS AMENDED, RELATING TO SALES TAX ON MANUFACTURED HOMES SO AS TO PROVIDE THAT AN EQUIVALENT HEAT LOSS CALCULATION MAY BE USED IN DETERMINING IF STANDARDS HAVE BEEN MET TO QUALIFY FOR THE EXEMPTION FROM THE TAX DUE ABOVE THREE HUNDRED DOLLARS; TO PROVIDE THAT THE EXEMPTION APPLIES IN MANUFACTURED HOMES WHICH HAVE BEEN PREVIOUSLY OCCUPIED BUT MEET THE STANDARDS; AND TO PROVIDE THAT THE EDITION OF THE AMERICAN SOCIETY OF HEATING, REFRIGERATING, AND AIR CONDITIONING ENGINEERS GUIDE IN EFFECT AT THE TIME IS THE SOURCE FOR THE HEAT LOSS CALCULATION.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 40-29-85 of the 1976 Code, as added by Act 449 of 1992, is amended to read:
"Section 40-29-85. (A) The State Energy Office shall design, produce, and provide to the South Carolina Office of Manufactured Housing Board labels to be distributed to manufactured home manufacturers who shall prominently place a permanent label on each manufactured home that has not been previously occupied as a dwelling, that is to be placed for sale in South Carolina, and that meets or exceeds the energy efficiency levels provided for in Section 12-36-2110(B). By affixing this label, the manufactured home manufacturer certifies that the manufactured home meets or exceeds the energy efficiency levels shown in Section 12-36-2110(B).
(B) The label must state clearly whether the manufactured home meets these energy efficiency standards:
(1) storm or double pane glass windows;
(2) insulated or storm doors;
(3) an actual installed insulation value of R-11 for walls;
(4) an actual installed insulation value of R-19 for floors;
(5) an actual installed insulation value of R-30 for ceilings.
If a manufactured home which has not been occupied previously and that is to be placed for sale in South Carolina meets the energy efficiency levels specified in Section 12-36-2110(B), the manufacturer shall affix to the kitchen counter a notice stating that the home meets the energy efficiency levels. Only the consumer may remove the notice. The notice must be designed by the Office of Manufactured Housing, in consultation with the State Energy Office. Notices must be produced by the State Energy Office and provided to the Office of Manufactured Housing for distribution to manufactured home manufacturers."
SECTION 2. Section 12-36-2110(B) of the 1976 Code, as last amended by Act 449 of 1992, is further amended to read:
"(B) For the sale of a manufactured home, as defined in Section 40-29-20, the tax is calculated as follows:
(1) subtract trade-in allowance from the sales price;
(2) multiply the result from (1) by sixty-five percent;
(3) if the result from (2) is no greater than six thousand dollars, multiply by five percent for the amount of tax due;
(4) if the result from (2) is greater than six thousand dollars, the tax due is three hundred dollars plus two percent of the amount greater than six thousand dollars.
However, a manufactured home that has not been previously occupied as a dwelling is exempt from any tax that may be due above three hundred dollars as a result of the calculation in subitem item (4) if it meets these energy efficiency standards levels: storm or double pane glass windows, insulated or storm doors, an actual installed insulation value a minimum thermal resistance rating of the insulation only of R-11 for walls, and R-19 for floors, and R-30 for ceilings. However, variations in the energy efficiency levels for walls, floors, and ceilings are allowed and the exemption on tax due above three hundred dollars applies if the total heat loss does not exceed that calculated using the levels of R-11 for walls, R-19 for floors, and R-30 for ceilings. The edition of the American Society of Heating, Refrigerating, and Air-Conditioning Engineers Guide in effect at the time is the source for heat loss calculation. The dealer selling the manufactured home must maintain records, on forms provided by the State Energy Office, on each manufactured home sold which contains the above calculations and verifying whether or not the manufactured home met the energy efficiency standards above levels provided for in this subsection. These records must be maintained for three years and must be made available for inspection upon request of the Department of Consumer Affairs or the State Energy Office."
SECTION 3. This act takes effect upon approval by the Governor.