If your entity is a manufacturer, the products used in the manufacturing process may be bought tax free. Also individuals engaging in the business of wholesaling products are eligible for an exemption which allows them to purchase at wholesale and sell to another wholesaler or retailer who is going to resell the product. To apply for this exemption, complete the form
ST-10 in its entirety and mail to: SCDOR, License and Registration, Columbia SC 29214-0140.
Companies that have entered into contracts with the Federal Government are eligible for an exemption from the sales tax in South Carolina. To apply for this exemption, complete the form
ST-10G and mail to: SCDOR, License and Registration, Columbia SC 29214-0140. (Please ensure the contract includes the project number listed on the ST-10G.)
Nonprofit organizations who are engaged in the business of buying products and reselling them are also eligible for a sales tax exemption. To apply for this exemption, complete the form
ST-387 and mail to: SCDOR, License and Registration, Columbia SC 29214-0140.
Nonprofit organizations that provide meals or food stuff to the elderly or disabled at home, foodstuff for the homeless or needy or meals prepared and packaged that are sold to public or nonprofit organizations are eligible for an exemption from the Sales Tax. To apply for that exemption, complete the form
ST-396 and mail to: SCDOR, License and Registration, Columbia SC 29214-0140.
Certain organizations that charge a fee for the right or the privilege to enter into or use a place or location may be eligible for an admissions tax exemption. To apply for an admissions tax exemption, complete the form
L-2068 and mail to: SCDOR, License and Registration, Columbia SC 29214-0140.