If you have clients who buy or sell exempt agricultural products, learn more about the SCATE card.
Submitted by the South Carolina Department of Revenue
In February, the South Carolina Department of Revenue (SCDOR) partnered with the South Carolina Department of Agriculture (SCDA) to announce the new South Carolina Agricultural Tax Exemption (SCATE) card. The SCATE card replaces the SCDOR’s Agricultural Exemption Certificate (ST-8F) as the way farmers show they are eligible for certain state Sales Tax exemptions on agricultural purchases.
If you have clients who buy or sell exempt agricultural products, here’s what they need to know about the SCATE card:
- Clients who buy tax-exempt agriculture products should register for a new SCATE card at SCATEcard.com.
- Applicants will need a valid email address and a credit card or checking/debit account number to pay the $24 fee for the card.
- SCATE cards expire three years from the date of issue.
- Clients who sell tax-exempt agriculture products should begin accepting SCATE cards immediately. They are required to…
- Initially verify the identity of the card holder for existing and future purchases.
- Maintain evidence of exempt sales, including the SCATE card number.
- Report exempt sales to the SCDOR on their Sales & Use Tax return.
- The cutoff date for accepting the ST-8F is July 1, 2022. That is an extension of the original cutoff date, which was April 1, 2022. Beginning July 1, the SCATE card is the only way to make a tax-exempt agricultural purchase.
- State law is not changing — Farmers will still be able to receive the same exemptions as before.
- Clients who do not sell exempt agriculture products do not need to take action.
For questions about the SCATE card and application, contact SCDA at scate@scda.sc.gov or 803.734.2210. For questions about the exemption, contact the SCDOR at FarmExemption@dor.sc.gov.
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