| Description |
Current Exemption Estimate (Dollars) |
Proposed |
|
Exemptions prohibited by US or SC constitutions
|
0
|
|
|
Tangible personal property sold to the federal government
|
253,000,000
|
|
|
Publications and on-line access used in a course of study in all schools or for students' use in the school library
|
21,527,465
|
|
|
Sale of livestock used primarily as beasts of burden and livestock that provide, food, pelts, or fur
|
58,877,400
|
|
|
Feed for production and maintenance of poultry and livestock
|
16,303,860
|
|
|
Insecticides, chemicals, fertilizers, soil conditioners, seeds, seedlines, or nursery stock, used in production of farm products, or in the cultivation of poultry or livestock feed
|
15,859,740
|
|
|
Containers and labels used for preparing agriculture, dairy, grove, garden, turpentine, and gum resin for sale
|
600,000
|
|
|
Newsprint, newspapers, religious publications, and Dept. of Agriculture's "Market Bulletin"
|
12,053,089
|
|
|
Coal, coke, or fuel sold to manufacturers, electric power companies, and transportation companies
|
102,909,706
|
|
|
Meals or foodstuffs used in school meals, for the elderly, disabled, homeless, or needy
|
7,043,478
|
|
|
Toll Charges for transmission of messages and transactions
|
73,649,975
|
|
|
Water sold by public utilities, if rates and charges are the kind determined by the Public Service Commission or sold by a nonprofit corporation falling under Chapter 36 of Title 33
|
27,283,200
|
|
|
Vessel Bunkering
|
1,527,097
|
|
|
Wrapping paper, twine, bags, and containers for sale and delivery of tangible personal property
|
24,974,700
|
|
|
Fuel under Chapter 28 Title 12
|
499,687,500
|
|
|
Farm machinery and replacement parts and attachments used in planting, cultivating or harvesting farm crops, preservation of milk on dairy farms, poultry products on poultry farms, when sold in the original state of production or preparation for sale
|
7,278,240
|
|
|
Machines used in manufacturing, processing, recycling, compounding, mining, or quarrying tangible personal property for sale
|
63,077,125
|
|
|
Fuel to cure agriculture products
|
750,000
|
|
|
Electricity for cotton gins, manufacturers, miners, or quarries for the sale of tangible personal property
|
87,573,840
|
|
|
Railroad cars, locomotives and their parts, monorail cars, and engines or motors that propel them, and parts
|
352,510
|
|
|
Vessels and barges more than 50 tons burden
|
169,546
|
|
|
Missile assembly materials used by the Armed Forces of the U.S.
|
0
|
|
|
Farm, grove, vineyard and garden products sold in orginal state of production or preparation for sale, when sold by the producer or members of the producers immediate family
|
412,400
|
|
|
Supplies and equipment bought by laundries, dry cleaners, and carpet cleaners
|
3,261,287
|
|
|
Out of state residents of the US Armed Forces vehicle purchases when by reason of orders is located in SC
|
2,225,000
|
|
|
Supplies, technical equipment, machinery, and electricity sold to television and radio statiosn, and cable television systems
|
9,150,000
|
|
|
Plants and animal sales to public zoo's or gardens or its nonprofit support corporations
|
4,290
|
|
|
Medicine and prosthetic devices sold by prescription, radiopharmaceuticals used in treatment of cancer and other related diseases, free samples donated by by manufacturer, and medicines used to prevent respiratory syncytial virus
|
585,340,273
|
|
|
Sale of tangible personal property by persons under written contract with the federal government where the property is later transferred to the federal government
|
0
|
|
|
Supplies, commodities, and services resold by Div. of General Services of SCB&CB to department and state agencies, if the tax was paid on the divisions original purpose
|
0
|
|
|
Vacation time sharing plans, vacation multiple ownership interests, and exchanges of interest in vacation time sharing plans and vacation multiple ownership interests as provided by Chapter 32 of Title 27, and any other exchange of accomodations in which the accomodations to be exchanged are the primary consideration
|
5,316,000
|
|
|
Natural and liquefied petroleum gas and electricity used exclusively in the production of poultry, livestock, swine, and milk
|
1,300,000
|
|
|
Electricity or any combustible heating material or substance use for residential purposes
|
188,223,345
|
|
|
Modular homes 50% of gross proceeds of the sale
|
1,890,000
|
|
|
Motion picture film sold or rented to or by theatres
|
2,825,765
|
|
|
Tangible personal property sold out of state
|
0
|
|
|
Petroleum asphalt products, used in paving, purchased in this state, which are transported and consumed out of state
|
614,000
|
|
|
Hearing aids
|
2,148,568
|
|
|
Concession sales at a festival by an organization devoted exclusively to public or charitable purposes
|
475,000
|
|
|
Containers and chassis including parts sold to international shipping lines in contract with SCSPA and used for import and export of goods to and from South Carolina
|
550,000
|
|
|
Organizations exempt under 12-37-220(A), (3-4), and B(5-8), (12), (16), (19), (22), and (24) if the net proceeds are used exclusively for exempt purposes and no benefit to any individual
|
6,725,000
|
|
|
Depreciable assets used in the operation of a business pursuant to the sale of the business, when the entire business is sold by the owner
|
125,000
|
|
|
All supplies, technical equipment, machinery, and electricity sold to motion picture companies for use in filming or producing a motion picture
|
42,179
|
|
|
Electricity to irrigate crops
|
53,340
|
|
|
Building materials, supplies, fixtures, and equipment for the construction repair or improvement of commercial housing of poultry or livestock
|
63,000
|
|
|
War memorials or monuments affixed to public property
|
50,000
|
|
|
Tangible personal property sold to charitable hospitals serving children where care is provided without charge
|
50,000
|
|
|
Solid waste disposal collection bags when the county or political subdivision requires the purchase of a specific bag for solid waste disposal
|
38,979
|
|
|
Postage paid by a person engaged in the business of selling advertising service for clients
|
825,000
|
|
|
Recycling property
|
2,827,022
|
|
|
Material handling systems and equipment used in distribution facilities
|
1,400,000
|
|
|
Parts and supplies used by business for repairing aircraft owned or leased by commercial carriers
|
561,567
|
|
|
Motor vehicle extended service contracts and warranties
|
1,188,000
|
|
|
Clothing and attire for working in a Class 100 or better clean room environment
|
40,000
|
|
|
Audiovisual masters
|
60,000
|
|
|
Machines used in research and development
|
2,640,000
|
|
|
Sales tax holiday in August
|
2,900,000
|
|
|
Cooperative direct mail promotional advertising materials, and maps, brochures, pamphlets, or discount coupons by nonprofit chambers of commerce or convention and visitor bureaus, delivered to residents of SC from locations inside or outside the State
|
800,000
|
|
|
Facilities for transmitting electricity that is transferred, sold, or exchanged to a limited liability company controlling electric transmission assets
|
0
|
|
|
Lottery tickets
|
47,564,188
|
|
|
Copies of or access to legislation or other information documents provided to the general public or any other person by a legislative agency when a charge for these copies is made reflecting the agency's cost of the copies
|
5,000
|
|
|
Seventy percent of portable toilet gross rental sales or leases
|
332,976
|
|
|
Prescriptions and over the counter medicines and supplies sold to charitable clinics
|
229,700
|
|
|
Sweet grass baskets made by SC artists
|
30,000
|
|
|
Computer equipment used in a technology intensive facility
|
0
|
|
|
Electricity used by a technology intensive facility
|
0
|
|
|
Sales tax on construction materials of a single manufacturing or distribution facility with a capital investment of at least $100 million in real and personal property at a single site
|
14,160,000
|
|
|
Any property sold to the public through a sheriff's sale as provided by law
|
331,872
|
|
|
The sale or renewal of a warranty, maintenance, or similar service contract if the sale of the personal property is exempt from tax under Chapter 36
|
0
|
|
|
Gold, silver, platinum bullion; legal tender coins and currency
|
82,860
|
|
|
Any device, equipment, or machinery operated by hydrogen fuel cells, or used to generate, produce, or distribute hydrogen
|
0
|
|
|
Building materials used to construct a new or renovated building or any machinery or equipment located in a research district
|
1,200,000
|
|
|
Amusement park rides and any parts, machinery, and equipment to assemble and operate a ride or performance venue
|
3,900,000
|
|
|
Durable medical equipment which is paid by state or federal Medicaid funds
|
2,370,831
|
|
|
Unprepared food that may be purchased with United States Department of Agriculture food coupons
|
354,140,625
|
|
| +Add A New Exemption |
|
|
| Total Sales Tax Exemptions |
2,522,971,538 |
|
|
|
0 |