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SC revenue ruling #23-4
South Carolina Department of Revenue
South Carolina Department of Revenue
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
2022-07-07
Keywords
Farmers--Taxation--Law and legislation--South Carolina
Type
Rights
Copyright status determined to be in the public domain on April 27, 2020 by United States Supreme Court ruling (Georgia et al., Petitioners v. Public.Resource.Org, Inc. : 590 U.S.__(2020))
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