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.
Renewals are coming soon. 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. 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. 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. |
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. 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. 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. |
Update your information or request a replacement set of cards |
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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 eligibility, exemptions, and tax questions relating to SCATE, please email SCDOR at FarmExemption@dor.sc.gov.
