New guidance on Sales Tax exemptions for farmers

If you work in the agricultural industry, the SCDOR wants to help you better understand your state tax obligations. 

Keep reading to learn more about the recently published Revenue Ruling #25-6: Tax Exemptions for Farmers, and join us October 28 for a new Sales & Use Tax Seminar focused on the agricultural industry.

Revenue Ruling #25-6 has details on Sales Tax exemptions

The SCDOR recently published Revenue Ruling #25-6, which answers frequently asked questions concerning state Sales Tax exemptions for South Carolina farmers using a South Carolina Agricultural Tax Exemption (SCATE) card. The Revenue Ruling also provides a summary of each exemption and examples of common exempt and non-exempt items.

Revenue Ruling #25-6​ is an updated version of Revenue Ruling #23-4.

The South Carolina Department of Agriculture began issuing SCATE cards in January 2022, and the SCATE card’s design was recently updated, beginning with cards issued on August 7, 2025. However, SCATE cards issued before August 7 are still valid until their listed expiration date. To learn more, visit scatecard.com.

Learn more about tax exemption​s for South Carolina farmers at dor.sc.gov/farmers.

Register for the SCDOR’s new Sales & Use Tax seminar for the agricultural industry

All tax professionals who work in the agricultural industry are encouraged to sign up for the SCDOR’s new Sales & Use Tax seminar on October 28.

When: Tuesday, October 28 | 9 am to 1 pm
Cost: FREE
Format: Hybrid
Where (for in-person attendees): 300 A Outlet Point Boulevard, Columbia, SC 29210
Register now:  Virtual seminar | In-person seminar

All SCDOR Sales & Use Tax seminars cover these topics: 

• Statewide and local Sales and Use Tax
• Industry specific Sales Tax exemptions and exclusions
• Information on software, maintenance, and service contracts
• Updates on the latest tax laws

The SCDOR's Sales & Use Tax seminars qualify for continuing education credit, and certificates of attendance will be provided.

Questions or registration issues? Contact us at TaxpayerEducation@dor.sc.gov​ or 803-898-5800.
 

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