Loading...
SC revenue ruling #23-4
South Carolina Department of Revenue
South Carolina Department of Revenue
Files
Abstract
Farmers in the agriculture industry enjoy numerous exemptions from South Carolina’s sales and use tax. Farmers issued a South Carolina Agriculture Tax Exemption (“SCATE”) card by the South Carolina Department of Agriculture may purchase certain items free of state sales and use tax and free of any local sales and use taxes collected by the Department on behalf of local jurisdictions. For a sale to be exempt requires the farmer’s use of the product in the agricultural industry for business purposes. For example, a farmer’s purchase of a tractor implement used to cultivate a field used to grow vegetables for sale for human consumption is exempt. The same implement used to cultivate a food plot for wild game is not exempt even if the purchaser holds a SCATE card.
Issue Date
7/7/2022
Keywords
Farmers--Taxation--Law and legislation--South Carolina
Type
Text
Rights
Records, documents, and information made available by the agencies of the South Carolina state government or its subdivisions are made accessible through the South Carolina State Library Depository and are protected under U.S. Copyright law (Title 17, U.S.C.) and South Carolina state law (Title 30 and 60, S.C.C.L.). Distribution rights are determined by the agency or author and users should contact the aforementioned for more information.
Digitization Specifications
This South Carolina State Document was either saved from a document available publicly online in PDF format or converted to PDF using Adobe Acrobat DC.