U.S. Department of Energy | Office of Energy Efficiency and Renewable Energy U.S. Department of Energy Office of Energy Efficiency and Renewable Energy

Hydrogen and Fuel Cell Tax Exemption

The following are exempt from state sales tax: 1) any device, equipment, or machinery operated by hydrogen or fuel cells; 2) any device, equipment, or machinery used to generate, produce, or distribute hydrogen and designated specifically for hydrogen or fuel cell applications; and 3) any device, equipment, or machinery used predominantly for manufacturing, or research and development involving hydrogen or fuel cell technologies.

(Reference South Carolina Code of Laws 12-36-2120(71))

Jurisdiction: South Carolina

Type: State Incentives

Enacted: Jun 21, 2007

Technologies: Hydrogen Fuel Cells

See all South Carolina Laws and Incentives.