In the realm of agricultural operations within South Carolina, navigating the intricacies of sales and use tax exemptions is a critical task for farmers and agribusinesses alike. The ST-8F form, emanating from the State of South Carolina Department of Revenue, serves as a cornerstone for these exemptions, specifically tailored to the agricultural sector. Broadly, this form functions as an Agricultural Exemption Certificate, allowing eligible items to be purchased without the added burden of sales tax, provided they meet certain criteria outlined within the document. This exemption certificate can either be presented at the time of each qualifying purchase or retained on file by the retailer for streamlined transactions. Importantly, the form delineates a variety of agricultural goods and services that qualify, including but not limited to, livestock feed, farm equipment, and building materials for agricultural structures. The responsibility, however, lies with the purchaser to ensure that the items bought under this exemption are used exclusively for the purposes outlined, as misuse can lead to tax liability. A detailed checklist within the form aids in identifying the specific exemptions, ranging from fuel for farm machinery to materials for constructing livestock enclosures, thereby encapsulating a wide spectrum of agricultural needs. This measure not only facilitates the financial operations of farms and related businesses but also underscores the state’s acknowledgment of the sector’s significance by offering a tangible means to reduce operational costs.
| Question | Answer |
|---|---|
| Form Name | St 8F Form |
| Form Length | 1 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 15 sec |
| Other names | st 8f, sc 8f form, south carolina agricultural exemption form, st 8f form |
1350
STATE OF SOUTH CAROLINA
DEPARTMENT OF REVENUE
AGRICULTURAL EXEMPTION CERTIFICATE
FOR SALES AND USE TAX
(Rev. 7/12/10)
5075
This exemption certificate may be presented upon each purchase by the holder or the retailer may keep on file a copy of the certificate. When an exempt sale is made pursuant to a certificate on file, the purchaser must note on the purchase invoice the exempt items and state the items are to be used for exempt purposes. When the purchase order meets the requirements of this section, the liability for any tax determined to be due is solely on the purchaser.
The undersigned hereby certifies that the purchases of tangible personal property made under this certificate are made in accordance with the exemption checked below: that in the event the property so purchased is used for purposes other than specified, the purchaser assumes full liability and must file a return and pay the tax due thereon.
Description of tangible personal property purchased
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SCHEDULE OF AGRICULTURAL EXEMPTIONS FOUND AT CHAPTER 36 OF TITLE 12 OF THE CODE OF LAWS OF SOUTH CAROLINA 1976, AS AMENDED
Check Applicable Exemption:
Feed used for the production and maintenance of poultry and livestock;
Insecticides, chemicals, fertilizers, soil conditioners, seeds or seedlings, or nursery stock, used solely in the production for sale of farm, dairy, grove, vineyard or garden products or in the cultivation of poultry or livestock feed;
Containers and labels used in:
(a)preparing agricultural, dairy, grove or garden products for sale; or
(b)preparing turpentine gum, gum spirits of turpentine and gum resin for sale. For purposes of this exemption, containers
mean boxes, crates, bags, bagging, ties, barrels, and other containers;
Fuel used in farm machinery and farm tractors;
Farm machinery and their replacement parts and attachments, used in planting, cultivating or harvesting farm crops, including bulk coolers (farm dairy tanks) used in the production and preservation of milk on dairy farms, and machines used in the production of poultry and poultry products on poultry farms, when such products are sold in the original state of production or preparation for sale. This exemption does not include automobiles or trucks;
Fuel used exclusively to cure agricultural products;
Natural and liquefied petroleum gas and electricity used exclusively in the production of poultry, livestock, swine and milk;
Electricity used to irrigate crops;
Building materials, supplies, fixtures and equipment for the construction, repair or improvement of or that become part of a
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