South Carolina Agricultural Tax Exemption (SCATE)
To claim agriculture sales tax exemptions in South Carolina, you must have a South Carolina Agricultural Tax Exemption (SCATE) card.
Find more information under the Applying and Renewing section of our SCATE FAQ page.
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Farmers who participate in the agriculture industry for business purposes and purchase eligible products in South Carolina are eligible for a SCATE card. For eligibility, exemptions, and tax questions relating to SCATE, please email SCDOR at FarmExemption@dor.sc.gov. Before applying and making any purchases, please review the most current SCDOR Revenue Ruling regarding eligible and taxable items here. You can click here to start a new SCATE card application. We recommend you use a desktop or laptop computer rather than a mobile phone to complete your SCATE application. To apply, you need a valid email address and a credit card, debit card, or bank account number. 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. |
Farmers who participate in the agriculture industry for business purposes and purchase eligible products in South Carolina are eligible for a SCATE card. For eligibility, exemptions, and tax questions relating to SCATE, please email SCDOR at FarmExemption@dor.sc.gov. Before renewing and making any purchases, please review the most current SCDOR Revenue Ruling regarding eligible and taxable items here. You can renew here up to 90 days prior to your SCATE expiration date. If your card has expired, you can still renew it. Current SCATE cardholders will be notified by email 30–60 days prior to expiration. We recommend you use a desktop or laptop computer rather than a mobile phone to complete your SCATE application. To renew, you need a credit card, debit card, or bank account number. 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. |
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Confirm whether the card is active and eligible to be used in purchases. |
Laws & Regulations
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 eligibility, exemptions, and tax questions relating to SCATE, please email SCDOR at FarmExemption@dor.sc.gov.
Resources
