South Carolina DOR Issues Updated Revenue Ruling on Farmers’ Tax Exemptions

The South Carolina Department of Revenue (DOR) issued an updated revenue ruling on tax exemptions for farmers. The ruling includes frequently asked questions regarding sales tax exemptions available to farmers issued a South Carolina Agriculture Tax Exemption (SCATE) card, as well as an outline summarizing common exempt and non-exempt items in categories such as machines, parts, livestock, feed, insecticides, chemicals, seeds, containers, labels, fuel, electricity, gas, and building materials for commercial housing of poultry and livestock. [S.C. Dep’t of Revenue, Revenue Ruling No. 25-6, 09/11/25]

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