INSTRUCTIONS: SOUTH CAROLINA EXEMPTION CERTIFICATE FOR SALES AND USE TAX (SINGLE SALE) (Form ST-8)

South Carolina purchases which are exempt under the state's laws require the purchaser to file an exemption certificate with the seller in order to certify their right not to pay state and use tax. This article discusses the form ST-8 which is to be filed to document a single purchase. The document can be obtained from the website of the South Carolina Department of Revenue.

South Carolina Exemption Certificate For Sales And Use Tax (Single Sale) ST-8 Step 1: Write a description of the tangible personal property purchased where indicated. The purchaser should give their signature and the date.

South Carolina Exemption Certificate For Sales And Use Tax (Single Sale) ST-8 Step 2: Below this, give the name of the purchaser or their business.

South Carolina Exemption Certificate For Sales And Use Tax (Single Sale) ST-8 Step 3: Enter the amount of the purchase price.

South Carolina Exemption Certificate For Sales And Use Tax (Single Sale) ST-8 Step 4: Enter the complete address of the purchaser.

South Carolina Exemption Certificate For Sales And Use Tax (Single Sale) ST-8 Step 5: You must place a check mark next to one of the nine listed exempt transactions. The first listed reason concerns tangible personal property sold to the federal government.

South Carolina Exemption Certificate For Sales And Use Tax (Single Sale) ST-8 Step 6: The next listed reason concerns purchases of educational materials made by schools and colleges.

South Carolina Exemption Certificate For Sales And Use Tax (Single Sale) ST-8 Step 7: The next listed reason concerns purchases of books and similar materials by libraries.

South Carolina Exemption Certificate For Sales And Use Tax (Single Sale) ST-8 Step 8: The next listed reason concerns fuel, lubrication and supplies used on ships engaged in intercoastal trade or foreign commerce.

South Carolina Exemption Certificate For Sales And Use Tax (Single Sale) ST-8 Step 9: The next listed reason concerns packaging materials.

South Carolina Exemption Certificate For Sales And Use Tax (Single Sale) ST-8 Step 10: The next listed reason concerns machinery used in manufacturing and industrial processes.

South Carolina Exemption Certificate For Sales And Use Tax (Single Sale) ST-8 Step 11: The last three listed reasons concern fuel, prescription medication and equipment used in hydrogen distribution or for fuel cell applications.