Back to Grants
SC
South Carolina Manufacturing Sales Tax Exemptions
South Carolina provides sales-tax exemptions for many qualifying manufacturing inputs, machinery, electricity, and production-related purchases.
About this program
Visit the program website for full details.
Eligibility
Manufacturers may qualify for sales-tax exemptions on eligible machinery, replacement parts, industrial electricity, raw materials, and other qualifying items used directly in production under South Carolina sales and use tax law.
Requirements
- Operate as a manufacturer or eligible industrial taxpayer in South Carolina.
- Purchase items that qualify under the manufacturing sales-tax exemption rules.
- Provide vendors with appropriate exemption documentation when required.