Form St-8 - Exemption Certificate - For Sales And Use Tax
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1STATE OF SOUTH CAROLINA
1350
1350
DEPARTMENT OF REVENUE
ST-8
EXEMPTION CERTIFICATE
(Rev. 5/12/14)
FOR SALES AND USE TAX
5009
(Single Sale Only)
To be completed by purchaser and retained by seller. Please do not send the certificate to SC Department of Revenue.
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
Signature
Date
Purchaser/Business Name
Amount of Sale $
(Please Print)
Address
Street
City
County
State
Zip Code
SCHEDULE OF EXEMPTIONS FOUND AT CHAPTER 36 OF TITLE 12 OF THE CODE OF LAWS OF
SOUTH CAROLINA 1976, AS AMENDED
Check Applicable Exemption:
Tangible personal property sold to the federal government; [12-36-2120(2)].
Textbooks, books, magazines, periodicals, newspapers, and access to on-line information systems used in a
course of study in primary and secondary schools and institutions of higher learning or for student's use in
the school library of these schools and institutions; [12-36-2120(3)(a)].
Books, magazines, periodicals, newspapers, and access to on-line information system sold to publicly supported
state, county, or regional libraries; items in this category may be in any form, including microfilm, microfiche, and
CD ROM; [12-36-2120(3)(b)].
Fuel, lubricants and supplies for use or consumption aboard ships in intercoastal trade or foreign commerce. This
exemption does not exempt or exclude from the tax the sale of materials and supplies used in fulfilling a contract
for the painting, repair or reconditioning of ships and other watercraft; [12-36-2120(13)].
Wrapping paper, wrapping twine, paper bags and containers used incident to the sale and delivery of tangible
personal property; [12-36-2120(14)].
Machines used in manufacturing, processing, recycling, compounding, mining, or quarrying tangible personal
property for sale. 'Machines' include the parts of machines, attachments, and replacements used, or
manufactured for use, on or in the operation of the machines and which (a) are necessary to the operation of the
machines and are customarily so used, or (b) are necessary to comply with the order of an agency of the United
States or of this State for the prevention or abatement of pollution of air, water, or noise that is caused or
threatened by any machine used as provided in this section. This exemption does not include automobiles or
trucks. As used in this item 'recycling' means a process by which materials that otherwise would become solid
waste are collected, separated, or processed and reused, or returned to use in the form of raw materials or
products, including composting, for sale; [12-36-2120(17)].
Electricity, natural gas, fuel oil, kerosene, LP gas, coal or any other combustible heating material or substance
used for residential purposes. Individual sales of kerosene or LP gas of twenty gallons or less by retailers are
considered used for residential heating purposes; [12-36-2120(33)].
Prescription medicines used to prevent respiratory syncytial virus, prescription medicines and therapeutic
radiopharmaceuticals used in the treatment of rheumatoid arthritis, cancer, lymphoma, leukemia, or related
diseases including prescription medicines used to relieve the effects of any such treatment [12-36-2120(28)(a)].
Prescription drugs dispensed to medicare part A patients residing in a nursing home.
Any device, equipment or machinery operated by hydrogen or fuel cells, any device, equipment or machinery
used to generate, produce or distribute hydrogen and designated specifically for hydrogen applications or for fuel
cell applications and any device, equipment or machinery used predominantly for the manufacturing of, or
research and development involving hydrogen or fuel cell technologies.
50091024
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