Groceries

Unprepared food items

$1,000 in groceries

$60

Prescription Medications

Medicines prescribed by a licensed provider

$500 in prescriptions

$30

Medical Equipment

Durable medical goods

$10,000 in medical devices

$600

Manufacturing Machinery

Equipment used directly in production

$100,000 in machinery

$6,000

Resale Goods

Inventory purchased for resale

$50,000 in retail inventory

$3,000

Government Sales

Purchases by federal, state, or local entities

$20,000 in government transactions

$1,200

Nonprofits

Sales to 501(c)(3) organizations

$10,000 in nonprofit purchases

$600

Tax-Free Weekend

Clothing, school supplies, computers

$500 in back-to-school purchases

$30

Manufacturing Machinery

Equipment like assembly line machinery, conveyor belts, industrial robots, 3D printers, CNC machines, and packaging machines used directly in production.

Raw Materials

Inputs such as steel beams, aluminum sheets, chemical solvents, plastic pellets, wood, or textiles used in manufacturing finished products.

Goods for Resale

Products like wholesale clothing, electronics, furniture, books, and footwear purchased for resale to end customers.

Agricultural Equipment

Items like tractors, plows, irrigation systems, fertilizers, livestock feed, seeds for planting, and harvesting equipment used on farms.

Fuel for Production

Energy sources such as natural gas, propane, coal, diesel fuel, or electricity directly powering manufacturing or agricultural processes.

Nonprofit Purchases

Items like office furniture, educational books, computers, printers, and vehicles used by 501(c)(3) nonprofit organizations for mission-related activities.

Government Transactions

Office supplies, vehicles, IT equipment, or construction materials purchased directly by federal, state, or local government agencies for official use.

Medical Supplies

Prescription medications, durable medical equipment like wheelchairs, oxygen tanks, X-ray machines, surgical instruments, and hospital beds used in healthcare.

Register for a Sales Tax License

Apply through the South Carolina Department of Revenue (SCDOR) to obtain a sales tax license.

Complete Form ST-8A

Fill out the Resale Certificate (Form ST-8A) with your business details, license number, and description of resale goods.

Submit to Vendors

Provide the completed ST-8A form to suppliers when making tax-exempt purchases.

Maintain Active Status

Ensure your sales tax license remains active and renew certificates as required.

Register with SCDOR

Government entities must register with the South Carolina Department of Revenue (SCDOR).

Complete Form ST-10

Fill out the ST-10 Exemption Certificate, providing the entity’s name, address, and reason for exemption.

Provide Documentation

Submit the completed ST-10 form to vendors when making tax-exempt purchases.

Ensure Compliance

Use exemptions only for official government purchases and maintain proper records for audits.

Exemption Certificate Management

Tracks, stores, and validates resale and exempt use certificates for compliance.

Reduces risk of invalid exemptions and penalties.

Applying Exemptions

Automatically applies exemptions for resale, manufacturing, and nonprofit sales.

Maximizes tax savings on qualifying transactions.

Sales Tax Rate Accuracy

Automates accurate tax calculations for South Carolina’s 6% state rate plus local taxes.

Prevents errors and overpayment.

Exempt Sales Reporting

Generates detailed exempt sales reports for South Carolina Department of Revenue filings.

Streamlines tax filing and ensures compliance.

Audit Readiness

Centralizes all exemption-related documentation for seamless audit preparation.

Minimizes audit risks and saves time.