S.C. Code Regs. 117-301 — Agriculture

The South Carolina sales and use tax law provides many exemptions from the tax for the agriculture
industry. The exemptions are found in Code Section 12-36-2120 and include exemptions for
livestock, feed, insecticides, chemicals, fertilizers, containers, labels, machinery, fuel, electricity, gas, and
building materials. In order to obtain an exemption, all provisions of the exemption must be met.
This regulation will explain these exemptions in more detail.
In many of the subsections of this regulation, examples of items exempt and not exempt are
provided. These examples are not all inclusive.