- South Carolina offers agricultural exemptions intended to assist local farmers by not requiring sales and use taxes to be collected on the sale of certain farm products. Livestock are considered tax exempt. For purposes of the statute. livestock refers to animals used as beasts of burden or when raised for food or pelts. Pets and wild animals are not livestock under the South Carolina statute. The food purchased to feed livestock is also tax exempt.
- Farm machinery, in general, is considered tax exempt. Cars and trucks, regardless of whether they are used on a farm, are not exempt. Replacement parts for farm machinery are included in the exemption. Fuel used in farm machinery and tractors as well as fuel used to cure agricultural products is exempt. Electricity and gas used to irrigate crops or used exclusively in the production of swine and milk, poultry and livestock also qualifies for the exemption.
- Chemicals, insecticides and the like are exempt when purchased to be used solely in the production of farm products or used for poultry or livestock feed. Seedlings and nursery stock are also exempt. Building materials, fixtures and supplies as well as repair services on farm buildings qualify for the exemption. Containers and labels used to prepare farm products for sale are included in the exemption statute.
- Each time a tax exempt sale is made, the purchaser must provide a signed form ST-8F, Agricultural Exemption Certificate, to the seller. The seller may elect to keep a signed copy on record for future sales if the purchaser is a regular customer. Responsibility for any tax due then becomes the purchaser's in the event the sale was not actually tax exempt under the South Carolina exemption laws.
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