New Guidance on Sales Tax Exemptions for Farmers

The South Carolina Department of Revenue (SCDOR) has released new guidance to help farmers better understand their state tax obligations. Revenue Ruling #25-6: Tax Exemptions for Farmers outlines key information about Sales Tax exemptions and updates previous rulings with more clarity and examples.

Revenue Ruling #25-6 Highlights

The new ruling addresses frequently asked questions related to South Carolina Agricultural Tax Exemption (SCATE) cards, providing a summary of available exemptions and clear examples of common exempt and non-exempt items. This guidance replaces Revenue Ruling #23-4.

The South Carolina Department of Agriculture began issuing SCATE cards in January 2022. The card’s design was recently updated for cards issued beginning August 7, 2025. Cards issued before that date remain valid until their printed expiration date. More information is available at scatecard.com.

Farmers are encouraged to review Revenue Ruling #25-6 to ensure they are correctly applying Sales Tax exemptions. Additional details are available at dor.sc.gov/farmers.

Free Seminar for the Agricultural Industry

To provide further support, the SCDOR will host a new Sales & Use Tax Seminar specifically for those in the agricultural industry.

Event Details:

• When: Tuesday, October 28 | 9:00 a.m. – 1:00 p.m.

• Cost: Free

• Format: Hybrid (in-person and virtual options)

• Location (in-person): 300 A Outlet Point Boulevard, Columbia, SC 29210

• Register: Virtual seminar | In-person seminar

All SCDOR Sales & Use Tax seminars cover:

• Statewide and local Sales and Use Tax

• Industry-specific exemptions and exclusions

• Information on software, maintenance, and service contracts

• Updates on the latest tax laws

Seminars qualify for continuing education credit, and certificates of attendance will be provided to participants.