Author: South Carolina Department of Revenue
This article originally appeared in the Fall 2025 issue of the South Carolina CPA Report
If you have clients who work in the agricultural industry, the South Carolina Department of Revenue (SCDOR) wants to help you better understand their state tax obligations.
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. All SCDOR advisory opinions are available at dor.sc.gov/policy/index.
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 Aug. 7 are still valid until their listed expiration date. To learn more, visit scatecard.com.
Subscribe to the SCDOR’s Tax Policy Services Mailing List
Tax professionals who subscribe to the SCDOR’s Tax Policy Services mailing list receive Revenue Ruling #25-6 and all SCDOR advisory opinions delivered straight to their inbox as soon as they are published. This free mailing list is a great resource for all tax professionals – visit dor.sc.gov/emails to sign up.
Check Out SCDOR’s Latest Edition of the Sales and Use Tax Manual
The SCDOR offers many great resources for tax professionals with questions about South Carolina’s Sales and Use Tax. One of those – an updated edition of the Sales and Use Tax Manual – is now available on the SCDOR’s website at dor.sc.gov/policy/index/policy-manuals.
The SCDOR’s Sales & Use Tax Manual is a comprehensive reference tool for both taxpayers and tax professionals covering all aspects of South Carolina Sales and Use Tax. All types of South Carolina Sales Tax are discussed, including Casual Excise, Accommodations, and Max Tax. You can also learn more about exemptions and exclusions, agriculture, nexus, and many other topics.
While you’re on the SCDOR’s Policy Manuals & Resources page, make sure you review the 2025 Legislative Update if you haven’t already. The 2025 Legislative Update is the best way to learn about legislation that was enacted during the most recent legislative session, including a full list of significant changes in tax laws (both permanent and temporary) enacted during session.
