As of February 1st, 2022, eligible businesses may apply for the upgraded South Carolina Agricultural Tax Exemption (SCATE) card. The SCATE card will cost $24 and will be good for three years. Applications must be submitted through the state’s online portal, scatecard.com.
The exemptions will remain the same. These items include, but are not limited to:
- Containers and labels used in preparing agricultural, dairy, grove or garden products for sale
- Fuel used in agricultural equipment and farm tractors
- Agricultural machinery AND their replacement parts/attachments
- EXCLUDES automobiles and trucks
- Electricity used to irrigate crops
- Feed used in the production/maintenance of poultry & livestock
- Building materials/supplies for the construction, repair or improvement of an enclosure or structure to house poultry or livestock
After July 1st, 2022, farmers will now have to show the new plastic SCATE card instead of filling out the ST-8F form when making exempt purchases.
