Tax Exemptions for Farmers

TAX EXEMPTIONS FOR SOUTH CAROLINA FARMERS

Quick links:

Visit SCATEcard.com

See Agriculture Exemptions

Milk Credit (I-334 Form)

Have questions?

SCATE card and application:
scate@scda.sc.gov
803-734-2210

Farm Exemptions & Taxes:
FarmExemption@dor.sc.gov

SCATE cards are required to show proof of exemption

You must provide your South Carolina Agriculture Tax Exemption (SCATE) card to show proof of exemption. The SCATE card can be applied for through the South Carolina Department of Agriculture (SCDA).

Submit your application to the SCDA.
Retailers cannot accept the ST-8F as proof of exemption.

Learn more and apply at SCATEcard.com >

FARMERS

RETAILERS

ABOUT THE EXEMPTION

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.

Learn more about exclusions and exemptions for agriculture >
See Revenue Ruling 23-4 for more information on this exemption >

Check out our article to see how you can save money on your taxes if you own or operate an agribusiness in SC.

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