Is there a specific sales tax applied to the purchase of manufactured homes in South Carolina?

In South Carolina, the purchase of manufactured homes is subject to sales tax, which aligns with the implications of the selected answer. The state imposes a sales tax on tangible personal property, which includes manufactured homes, thereby ensuring that when a buyer purchases such a home, they are required to pay this tax. This tax is a revenue source for the state and local governments.

The topic of sales tax on manufactured homes contrasts with certain exemptions that may apply to other types of property or certain transactions in the real estate market. While it is true that some exemptions exist for specific situations or types of sales, the general rule for manufactured homes maintains that sales tax is applicable regardless of whether the home is new or used. Additionally, financing does not change the tax status of the transaction; the tax is still enforced at the point of sale. Thus, understanding these tax requirements is crucial for both buyers and sellers in the manufactured housing market in South Carolina.