To apply for a SCATE card, renew your card, or check your active card status, please click here.
ABOUT SCATE
1. What is SCATE?
Under the South Carolina Agricultural Tax Exemption (SCATE) program, the South Carolina Department of Agriculture issues cards to individuals eligible to receive agriculture sales tax exemptions under South Carolina state law.
2. When was the SCATE card implemented?
The South Carolina Department of Agriculture began issuing SCATE cards in January 2022. The phase-in period ended July 1, 2022. However, eligible individuals can apply for a SCATE card online anytime.
ELIGIBILITY AND EXEMPTIONS
1. How do I know if I’m eligible for a SCATE card?
Farmers who participate in the agriculture industry for business purposes and purchase eligible products in South Carolina are eligible for a SCATE card.
A hobby farmer who does not participate in the agriculture industry for business purposes is not eligible for the agriculture sales tax exemptions, nor would a hobby farmer qualify for a SCATE card.
For all eligibility, exemption, tax, or retailer questions relating to SCATE, please email SCDOR at FarmExemption@dor.sc.gov.
2. What ag products are exempt from sales tax?
The SCATE Statute is the SC law that defines and regulates the agricultural tax exemption.
The SC Department of Revenue Ruling provides further guidance regarding interpretation of the law.
- Exemption List: SCDOR Revenue Ruling 23-4
- SCATE Statute: SC Code Ann. Section 12-36-2120
- SCDOR Agricultural Sales Tax website
For all eligibility, exemption, tax, or retailer questions relating to SCATE, please email SCDOR at FarmExemption@dor.sc.gov.
3. Do I have to meet a certain agriculture income threshold or minimum acreage to qualify?
South Carolina law does not require producers to generate a certain level of income from agriculture or minimum acreage to qualify for SCATE sales tax exemptions.
4. I don’t file a Schedule F. Can I still get a SCATE card?
The IRS Schedule F (Form 1040) details profits and losses from farming, and is a simple way for the state to determine that you are eligible for agriculture sales tax exemptions. If you don’t file a Schedule F and report farm income on your tax return, you may still be eligible for agriculture sales tax exemptions. The application contains a field for non-Schedule F filers to explain their farming activities. For all eligibility, exemption, tax, or retailer questions relating to SCATE, please email SCDOR at FarmExemption@dor.sc.gov.
5. Is the SCATE card accepted by online retailers?
If exempt items are purchased online for delivery in South Carolina, then the online retailer should honor the South Carolina agriculture exemption.
6. Is the SCATE card accepted by out-of-state retailers?
If the farmer receives the purchased items outside of South Carolina, then the items are subject to tax and/or exemptions allowed by the other state. In this case, the SCATE card would not be applicable.
If the farmer receives the delivery of purchased items when in South Carolina, then South Carolina tax and exemptions are applicable. In this case, the SCATE card could be used.
7. Can out of state residents apply for a SCATE card?
Yes, out of state residents who qualify can apply for a SCATE card to use for agricultural tax exempt purchases made in South Carolina.
APPLYING AND RENEWING
1. What information do I need to apply for a SCATE card?
In addition to basic personal and business information (name, address, etc.), you will need an email address and your credit/debit card or checking account information.
Please add scate@scda.sc.gov to your email address book to ensure you receive our emails! Check your spam folder, as the email may have been sent there first.
2. How much does a SCATE card cost?
Starting February 1, 2025, new SCATE cards cost $24 and are valid for five years. Renewal cards cost $24 and are valid for five years.
The charge on your statement will appear as SC DEPT OF AGRIC.
3. I forgot my password. What should I do?
Your SCATE card password can be found on the application or renewal Payment Confirmation email. Go to scatecard.com and click “Forgot Password” to retrieve your password by email. If you do not have your SCATE password, please call 803-734-2210.
4. How do I renew my SCATE card?
Rolling renewals mean that you can renew up to 90 days prior to your SCATE card expiration date. As expiration dates approach, current SCATE cardholders will receive a renewal reminder 30–60 days prior to expiration to the email address supplied on the SCATE account. If your card has expired, you can still renew online.
If you do not wish to renew, you do not need to do anything, and your card will expire on the expiration date currently listed on your SCATE card.
To renew, go to scatecard.com and click “Renew your SCATE card”. When you renew, you will be prompted to confirm or edit/change your information on your account.
Please note: You may need to present your renewed SCATE card with the new expiration date to retailers. SCATE card numbers do not change when renewed.
To review or edit/change your current SCATE account information, including email address, please go to scatecard.com and click on “Update your information”. Your login information was emailed to you through a Payment Confirmation email immediately after you applied or you may select “Forgot Password” and it will be emailed to the email address supplied on the SCATE account.
5. Can I use my SCATE number before my cards arrive in the mail?
Yes. Cardholders and retailers can visit scatecard.com to use the “Check card status” feature to enter the SCATE card number and verify that the number is active and then print the information to present to retailers until your physical cards arrive in the mail.
6. Can I apply/renew in person or by mail?
SCATE card applications, renewals, and payments are online only at scatecard.com. Payments must be made by credit/debit card or ACH/e-check. There is no paper application/renewal. We cannot fill out your application/renewal for you. We cannot accept paper checks or cash.
SCDA’s three state farmers markets in West Columbia, Florence, and Greenville may assist you in completing a SCATE card application online. Click here for the markets’ contact information to make an appointment.
7. Why is there a fee for the SCATE card?
The fee covers the costs of administering the program, including printing, mailing, communications, personnel, and transaction fees.
8. What if I don’t have an email address?
Many services offer free email service, including Gmail, Outlook, and Yahoo. Sign up for an email address before applying for your SCATE card. Public libraries across the state can help you establish an email account, and many have computers available for use.
9. What if I move to a new address or change my name or my business name? Do I need to notify you?
We encourage you to keep your information up to date in the SCATE system. Use the password emailed to you when you completed your SCATE application to log in and update your information.
10. I applied but haven’t received my card. What should I do?
If it’s been at least 30 days but no more than 45 days since you applied, please call 803-734-2210 or email scate@scda.sc.gov. After 45 days, there will be a $5 fee for a replacement set of cards.
11. How do I replace a lost or stolen card?
Go to scatecard.com and click “Request a replacement set of cards,” then enter your SCATE card number and password. A replacement card costs $5.
12. Some of the information on my card is wrong. How do I get a new one?
Go to scatecard.com and click “Request a replacement set of cards,” then enter your SCATE card number and password. You can then edit the information on the account. Next, click to verify the updated information is correct. If you want a new card, a replacement card costs $5.
13. I’m expecting an email from SCATE but I have not received it.
If you’re expecting an email and have not received it, please check your email spam or junk folder first. If it still not in your junk folder, please call 803-734-2210.
14. My agricultural business closed. Can I get a refund?
Refunds will only be given for multiple payments on accounts or if a duplicate account has been created. No refunds will be given because a farm is sold or is no longer operating.
15. Can I just keep using the old paper form?
After July 1, 2022, the SCATE card is the only way to obtain agricultural sales tax exemptions. Retailers no longer accept the ST-8F form.
16. How long is the SCATE card good for?
Starting February 1, 2025, new SCATE cards cost $24 and are valid for five years. Renewal cards cost $24 and are valid for five years. Make sure to renew your card before the expiration date printed on the front. The system will send an email to the email address on file letting you know it’s time to renew.
Receiving a replacement card does not change the expiration date associated with your original SCATE card. New/renewed cards issued on/after February 1, 2025 will expire five years later.
17. Will my financial information be protected?
Yes. We don’t keep your bank account or credit/debit card number on file; it’s simply used to pay the card fee via an encrypted transaction, and never associated with your SCATE information in our files. If you’re still uncomfortable entering financial information online, one solution is to purchase a prepaid debit card in the amount of $24 and use that to pay the SCATE card fee.
RETAILERS
1. Can retailers check someone’s SCATE status?
Yes. Click “Check card status” on the SCATE webpage, then put in the card number to check whether they are an active SCATE participant.
2. What records do retailers need to keep?
The SC Department of Revenue requires retailers to maintain evidence of exempt sales, including the SCATE card number; and to report exempt sales on their Sales & Use Tax Return.
For audit purposes, a retailer is required to keep any and all records for three years. After three years, it is up to the retailer how long they keep the records (this includes the old paper ST-8F forms). However, we recommend keeping them for seven years. Retailers can contact SCDOR at FarmExemption@dor.sc.gov with further questions.
