Exempt items

South Carolina allows many agriculture purchases to be exempt from Sales & Use Tax:

• Feed used for the production and maintenance of poultry and livestock;
• Insecticides, chemicals, fertilizers, soil conditioners, seeds or seedlings, or nursery stock, used solely in the production for sale of farm, dairy, grove, vineyard or garden products or in the cultivation of poultry or livestock feed;
• Containers* and labels used in:
  • preparing agricultural, dairy, grove or garden products for sale; or
  • preparing turpentine gum, gum spirits of turpentine and gum resin for sale.
• Fuel used in farm machinery and farm tractors, including but not limited to chemicals, oils, greases, lubricants, and coolants;
• Farm machinery and their replacement parts and attachments, used in planting, cultivating or harvesting farm crops, including bulk coolers (farm dairy tanks) used in the production and preservation of milk on dairy farms, and machines used in the production of poultry and poultry products on poultry farms, when such products are sold in the original state of production or preparation for sale. This exemption does not include automobiles or trucks;
• Fuel used exclusively to cure agricultural products;
• Natural and liquefied petroleum gas and electricity used exclusively in the production of poultry, livestock, swine and milk;
• Electricity used to irrigate crops;
• Building materials, supplies, fixtures and equipment for the construction, repair or improvement of or that become part of a self-contained enclosure or structure specifically designed, constructed, and used for the commercial housing of poultry or livestock.
  • Note: Pre-engineered buildings used for purposes unrelated to the commercial housing of poultry or livestock, such as buildings for hay or farm equipment, are not exempt.

* For purposes of this exemption, containers mean boxes, crates, bags, bagging, ties, barrels, and other containers.
 

More resources: 

• Feed & Seed card
• Sales & Use Tax Manual - Agriculture
• Revenue Ruling 25-6