Sales Tax on Furniture and Appliances Sold with Manufactured Homes. The information below is taken from Section 117-335.4 of regulations issued by the SC Department of Revenue:
Examples of Furniture and Appliances that Are Not Taxed Separately from the Home. Items such as disposals, built-in dishwashers, and built-in stoves are considered a part of the home and are not taxed separately from the home if installed at the time of the retail sale of the home.