EXEMPTION
| REQUIREMENTS
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Application for Admissions Tax Exemption (L-2068)
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Application for Exemption Certificate (ST-10)
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Application for Exemption from Local Tax for Construction Contractors
(ST-10C)
| - Contractors can apply for an exemption from local Sales & Use Taxes when making purchases of building materials for use under a construction contract if both of the following conditions are met:
- The construction contract is executed before the imposition date; or
- A written bid is submitted before the imposition date culminating in a construction contract entered into before or after the imposition date. A verified copy of the contract must be provided to the SCDOR.
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Review
Chapter 12 of the
Sales & Use Tax Manual for more information.
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A Sales & Use Tax account is required BEFORE an exemption can be granted. If you are unsure what type of Sales and Use Tax account to apply for, select
Use Tax on the
MyDORWAY Business Tax Application.
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Application for Exemption for Federal Government Contract (ST-10G)
| - Contractors can apply for an exemption from Sales & Use Tax when purchasing tangible personal property for federal government contracts.
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Application for Sales Tax Exemption “Exempt Organizations” for Certain Nonprofits (ST-387)
| - Certain nonprofit organizations in South Carolina are exempt from Sales & Use Tax on items sold by the organizations for charitable purposes.
- The exemption applies only to items purchased for resale and does NOT apply to items purchased by an organization for its own use.
- Review S.C. Code Section 12-36-2120(41)
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A Sales & Use Tax account is required BEFORE an exemption can be granted. If you are unsure what type of Sales and Use Tax account to apply for, select
Use Tax on the
MyDORWAY Business Tax Application.
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Application for Festival Exemption (ST-393)
| - Organizations devoted exclusively to public or charitable purposes are eligible for an exemption on concession sales at a festival.
- Review S.C. Code Section 12-36-2120(39)
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A Sales & Use Tax account is required BEFORE an exemption can be granted. If you are unsure what type of Sales and Use Tax account to apply for, select
Use Tax on the
MyDORWAY Business Tax Application.
See our Events & Festivals Guide if you plan to be a host, promoter, or vendor at an event or festival.
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Application for Sales Tax Exemption for Foodstuffs Sold to Certain Nonprofit Organizations (ST-396)
| - Taxpayers providing meals or foodstuffs for charitable purposes can apply for an exemption from Sales & Use Tax.
- Review S.C. Code Sections 12-36-2120(10)(B)(C)(D)
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A Sales & Use Tax account is required BEFORE an exemption can be granted. If you are unsure what type of Sales and Use Tax account to apply for, select
Use Tax on the
MyDORWAY Business Tax Application.
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EXEMPTION
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REQUIREMENTS
Please follow the special instructions provided when applying for the exemptions below.
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Exemption Certificate (Single Sale Only)
ST-8
| - For a full list of purchases eligible for exemption, see the Exemption Certificate (ST-8).
- Review SC Code Section 12-36-2120
- If the property purchased is used for purposes other than what is specified, the purchaser assumes full liability and must file a return and pay the tax due. Complete and provide the
Exemption Certificate (ST-8) form directly to the vendor. Submit your completed form directly to the vendor. Do
NOT submit this form to the SCDOR.
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Resale Certificate
ST-8A
| - This certificate is intended for use by licensed retail merchants purchasing tangible personal property for resale, lease, or rental purposes. To be valid, the following conditions must be met:
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The Resale Certificate presented to the seller by the purchaser must contain all the information required by the SCDOR.
- The seller must not fraudulently fail to collect or pay the tax, or both.
- The seller must not solicit a purchaser to participate in an unlawful claim that a sale was for resale.
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The seller must maintain a copy of this certificate to substantiate the exemption in the event of an audit. This certificate is not valid and the seller remains liable for the tax, if the certificate does not meet the above requirements.
- Complete and provide the
Resale Certificate (ST-8A) form directly to the vendor. Do
NOT submit this form to the SCDOR.
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Agricultural Exemption (The ST-8F has been replaced by the SCATE card)
SCATE Card
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- As of
July 1, 2022, retailers should no longer accept the ST-8F as proof of exemption for agricultural purchases. Instead, farmers must show a
South Carolina Agriculture Tax Exemption (SCATE) card to receive agricultural exemptions. The SCATE card is issued by the South Carolina Department of Agriculture (SCDA).
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For more information, visit
dor.sc.gov/farmers.
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Review code section 12-36-2120 for qualifying exemptions from Sales Tax.
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