South Carolina Agricultural Tax Exemption (SCATE)
Qualifying South Carolina farmers and commercial forestry operators are exempt from sales tax on eligible equipment. The SC Department of Agriculture issues a SCATE card that sellers accept as proof of exemption at checkout.
Applications, renewals, and official rules are handled directly by the state.
Apply on SC.govWho qualifies
- Active commercial farmers and forestry operators who derive a qualifying portion of their gross income from agricultural production.
- South Carolina residents or entities doing business in South Carolina.
- Applicants who submit proof of income (typically Schedule F or comparable federal filings) with their application.
The SC Department of Agriculture sets the minimum gross income threshold and any additional eligibility rules. Confirm current requirements on the official SCATE page.
What the card covers
Most equipment used in active farming or commercial forestry production, including:
- Tractors, skidders, loaders, and harvesting equipment
- Implements, attachments, and replacement parts
- Certain building materials and farm-use fuel
Not every purchase qualifies. The state publishes the full list of covered goods; sellers verify the card at checkout.
How to apply
- Gather proof of income. Most applicants submit a recent Schedule F (Form 1040) or the equivalent income documentation the state accepts.
- Complete the SCATE application. Available online through the SC Department of Agriculture.
- Pay the application fee. Fees and processing timelines are published on the state site; expect a physical card by mail after approval.
- Present the card at purchase. Provide the SCATE number (and the physical card if requested) to the seller so they can apply the exemption on the invoice.
Questions about using a SCATE card with us?
IronFoundry Marketplaceaccepts valid SCATE cards at checkout. If you’re not sure whether your purchase qualifies or how to submit your exemption, reach out and we’ll walk you through it.