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.


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.

Update your information or request a replacement set of cards

Check card status


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.

For questions about agriculture/SCATE eligibility, exemptions, and taxes, you can email SCDOR at