South Carolina General Assembly
110th Session, 1993-1994

Bill 4552


Indicates Matter Stricken
Indicates New Matter


                    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



History


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 Committee

View additional legislative information at the LPITS web site.


(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

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.

STATEMENT OF ESTIMATED FISCAL IMPACT

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

A BILL

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.

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