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.