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.
Start a new SCATE card applicationFarmers 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 quality for a SCATE card. For all eligibility, exemption, tax, or retailer 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. |
Renew your SCATE cardFarmers 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 quality for a SCATE card. For all eligibility, exemption, tax, or retailer 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. |
Update your SCATE accountMake changes to your address or other information. Request a replacement set of cardsIf you’ve misplaced your SCATE card, you may request a duplicate set of cards to be mailed to you. The cards will show your current expiration date; it is not a renewal. |
Check card statusConfirm 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 all eligibility, exemption, tax, or retailer questions relating to SCATE, please email SCDOR at FarmExemption@dor.sc.gov.
Resources