The South Carolina Department of Revenue (SCDOR) issued a news release announcing new guidance on sales tax exemptions for farmers through Revenue Ruling #25-6. This ruling provides details on state sales tax exemptions for South Carolina farmers using the South Carolina Agricultural Tax Exemption (SCATE) card, including a summary of each exemption and examples of common exempt and non-exempt items. [S.C. Dep’t of Revenue, News Release, 09/25/25]
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