RTC Policy Finder

Sales Tax Exemption for Hydrogen/Fuel Cells

South Carolina provides a sales tax exemption for any device, equipment, or machinery which generates, distributes, or uses hydrogen or fuel cells. The law does not specify which types of hydrogen apply, and defines fuel cells simply as any device that “creates electricity using hydrogen and oxygen through an electrochemical process.” This sales tax exemption also applies to machinery used for research and development related to hydrogen and fuel cells.

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