Form ST-8 "Exemption Certificate for Sales and Use Tax" - South Carolina

What Is Form ST-8?

This is a legal form that was released by the South Carolina Department of Revenue - a government authority operating within South Carolina. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on July 14, 2016;
  • The latest edition provided by the South Carolina Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form ST-8 by clicking the link below or browse more documents and templates provided by the South Carolina Department of Revenue.

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Download Form ST-8 "Exemption Certificate for Sales and Use Tax" - South Carolina

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STATE OF SOUTH CAROLINA
1350
DEPARTMENT OF REVENUE
ST-8
EXEMPTION CERTIFICATE
(Rev. 7/14/16)
FOR SALES AND USE TAX
5009
(Single Sale Only)
This form is to be completed
Purchaser's Name
Date
by purchaser and seller must
(Please Print)
Signature
Amount of Sale $
maintain copy of exemption
certificate.
Do
not
send
Address
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
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, agricultural packaging, 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 [12-36-2120 (28)(f)].
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 [12-36-2120(71)].
Injectable medications and injectable biologics, so long as the medication or biologic is administered by or pursuant to the
supervision of a physician in an office which is under the supervision of a physician, or in a Center for Medicare or Medicaid
Services (CMS) certified kidney dialysis facility. For purposes of this exemption, "biologics" means the products that are
applicable to the prevention, treatment, or cure of a disease or condition of human beings and that are produced using living
organisms, materials derived from living organisms, or cellular, subcellular, or molecular components of living organisms.
[12-36-2120(80)]
PAGE 1 of 2
50091024
STATE OF SOUTH CAROLINA
1350
DEPARTMENT OF REVENUE
ST-8
EXEMPTION CERTIFICATE
(Rev. 7/14/16)
FOR SALES AND USE TAX
5009
(Single Sale Only)
This form is to be completed
Purchaser's Name
Date
by purchaser and seller must
(Please Print)
Signature
Amount of Sale $
maintain copy of exemption
certificate.
Do
not
send
Address
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
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, agricultural packaging, 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 [12-36-2120 (28)(f)].
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 [12-36-2120(71)].
Injectable medications and injectable biologics, so long as the medication or biologic is administered by or pursuant to the
supervision of a physician in an office which is under the supervision of a physician, or in a Center for Medicare or Medicaid
Services (CMS) certified kidney dialysis facility. For purposes of this exemption, "biologics" means the products that are
applicable to the prevention, treatment, or cure of a disease or condition of human beings and that are produced using living
organisms, materials derived from living organisms, or cellular, subcellular, or molecular components of living organisms.
[12-36-2120(80)]
PAGE 1 of 2
50091024
Purchaser's Name
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.
When Claiming an exemption on Page 2, be sure to attach Page 1. Both pages must be retained by seller.
Check Applicable Exemption:
Construction materials used by an entity organized under Section 501(c)(3) of the Internal Revenue Code as a nonprofit
corporation to build, rehabilitate, or repair a home for the benefit of an individual or family in need. For purposes of this item,
an individual or family in need' means an individual or family, as applicable, whose income is less than or equal to eighty
percent of the county median income." [12-36-2120(81)].
Parts and supplies used by persons engaged in the business of repairing or reconditioning aircraft. This exemption does not
extend to tools and other equipment not attached to or that do not become a part of the aircraft;" [12-36-2120(52)].
Children's clothing sold to a private charitable organization exempt from federal and state income tax, except for private
schools, for the sole purpose of distribution by that organization to needy children. For purposes of this item:
(a) "clothing" means those items exempt from sales and use tax pursuant to item (57)(a)(i) and (iii) of this section;
and
(b) "needy children" means children eligible for free meals under the National School Lunch Program of the United
States Department of Agriculture." [12-36-2120(82)
PAGE 2 of 2
50092022
Page of 2