South Carolina Sales Tax Exemptions #

Exemption Reason	Form	Issued By	XMPT Delivery
Resale	ST-8A	Purchaser	Create
Single Transaction Exemptions	ST-8	Purchaser	Create
Manufacturing Equipment	ST-8	Purchaser	Create
Agricultural Products	ST-8	Purchaser	Create
Federal Government	ST-8	Purchaser	Create
Educational Materials (Schools/Colleges)	ST-8	Purchaser	Create
Library Materials (Books)	ST-8	Purchaser	Create
Shipping/Maritime Supplies	ST-8	Purchaser	Create
Prescription Medicine	ST-8	Purchaser	Create
Fuel Cell/Hydrogen Systems	ST-8	Purchaser	Create

Multi-state forms available: #

Form	Issued By	XMPT Delivery	Revision
MTC Uniform Sales Tax Certificate	Purchaser	Create	October 14, 2022

Notes: #

• South Carolina uses two primary exemption forms:

  • Form ST-8A is for resale exemptions
  • Form ST-8 is for single transactions that qualify for exemption under various categories

• Form ST-8 requires the purchaser to check the specific exempt transaction type that applies to their purchase.

• Manufacturing exemptions apply to machinery used in manufacturing and industrial processes. To claim this exemption, manufacturers complete Form ST-8 and select the manufacturing exemption option.

• For resale exemptions, the business owner must present Form ST-8A to notify sellers that tax is not payable on items purchased for resale.

• South Carolina requires that exemption certificates be filed with the seller to certify the purchaser's right not to pay state sales and use tax.

• The ST-8 form requires the purchaser to provide:

  • Description of the purchased property
  • Purchase price
  • Complete address of the purchaser
  • Signature and date

• The seller must maintain exemption certificates in their records to document exempt sales.

• All exemption certificates in South Carolina are valid indefinitely as long as the information on the certificate remains accurate and there is no change in the purchaser's eligibility for the exemption.