South Carolina Department of Revenue
09/25/2025 | Press release | Distributed by Public on 09/25/2025 07:29
NEW GUIDANCE ON SALES TAX EXEMPTIONS FOR FARMERS
If you work in the agricultural industry, the SCDOR wants to help you better understand your state tax obligations.
Keep reading to learn more about the recently published Revenue Ruling #25-6: Tax Exemptions for Farmers, and join us October 28 for a new Sales & Use Tax Seminar focused on the agricultural industry.
Revenue Ruling #25-6 has details on Sales Tax exemptions
The SCDOR recently published Revenue Ruling #25-6, which answers frequently asked questions concerning state Sales Tax exemptions for South Carolina farmers using a South Carolina Agricultural Tax Exemption (SCATE) card. The Revenue Ruling also provides a summary of each exemption and examples of common exempt and non-exempt items.
Revenue Ruling #25-6 is an updated version of Revenue Ruling #23-4.
The South Carolina Department of Agriculture began issuing SCATE cards in January 2022, and the SCATE card's design was recently updated, beginning with cards issued on August 7, 2025. However, SCATE cards issued before August 7 are still valid until their listed expiration date. To learn more, visit scatecard.com.
Learn more about tax exemptions for South Carolina farmers at dor.sc.gov/farmers.
Register for the SCDOR's new Sales & Use Tax seminar for the agricultural industry
All tax professionals who work in the agricultural industry are encouraged to sign up for the SCDOR's new Sales & Use Tax seminar on October 28.
When: Tuesday, October 28 | 9 am to 1 pm
Cost: FREE
Format: Hybrid
Where (for in-person attendees): 300 A Outlet Point Boulevard, Columbia, SC 29210
Register now: Virtual seminar | In-person seminar
All SCDOR Sales & Use Tax seminars cover these topics:
- Statewide and local Sales and Use Tax
- Industry specific Sales Tax exemptions and exclusions
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Information on software, maintenance, and service contracts
- Updates on the latest tax laws
The SCDOR's Sales & Use Tax seminars qualify for continuing education credit, and certificates of attendance will be provided.
Questions or registration issues? Contact us at [email protected] or 803-898-5800.
Stay Connected!
Stay Connected!
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South Carolina Department of Revenue published this content on September 25, 2025, and is solely responsible for the information contained herein. Distributed via Public Technologies (PUBT), unedited and unaltered, on September 25, 2025 at 13:30 UTC. If you believe the information included in the content is inaccurate or outdated and requires editing or removal, please contact us at [email protected]