US lawSouth CarolinaRegulationsChapter 117 — DEPARTMENT OF REVENUE117-335S.C. Code Regs. 117-335S.C. Code Regs. 117-335. Manufactured Homes and Modular HomesYear: 2026Length: 15 wordsOfficial source Manufactured homes and modular homes are taxed differently under the sales and use tax code.PreviousS.C. Code Regs. 117-334.5NextS.C. Code Regs. 117-335.1