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Lev, Tax Advisor
Category: Tax
Satisfied Customers: 28081
Experience:  Taxes, Immigration, Labor Relations
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Our church would like to on get a sales taxexemption. We

Customer Question

Our church would like to on get a sales taxexemption. We have a tax number from irs. What is required to get this discount? Lois
JA: After your first paid question, we offer a week's free trial membership when you can ask as many questions as you like. The Accountant will know how to help. Please tell me more, so we can help you best.
Customer: We recently purchased windows and doors on order and was told we would have to apply for this discount. So I am asking what do we need to do so the taxes would be exempt from the sale.
JA: Is there anything else important you think the Accountant should know?
Customer: We are rantowles Baptist Church located 4590 Highway 162 Hollywood SC .
JA: OK. Got it. I'm sending you to a secure page on JustAnswer so you can place the $5 fully-refundable deposit now. While you're filling out that form, I'll tell the Accountant about your situation and then connect you two.
Submitted: 4 months ago.
Category: Tax
Expert:  Lev replied 4 months ago.

Sales taxes are regulated on the state level.

So to verify specific requirements - we need to look your state regulations.

Expert:  Lev replied 4 months ago.

A sales tax exemption certificate is a form you certify that you meet the qualifications for making sales-tax-free purchases. You will need to present this certificate to the vendor .

The state of South Carolina provides certain forms to be used when you wish to purchase tax-exempt.


The nonprofit organization should complete and file Form ST-387 Application for Sales Tax Exemption under SC Code §12-36-2120(11)), "Exempt Organizations." The law does not require an organization to obtain an exemption certificate in order to purchase items exempt under this exemption. SCDOR recommends that organizations apply for the exemption certificate to simplify purchases from suppliers of items tax-free for resale.

An organization is considered to be "automatically" qualified for an exemption certificate if it is:

  1. Selling tangible personal property;
  2. Exempt from property tax under one of the property tax code sections listed in SC Code §12-36-2120(11); and,
  3. Exempt from Federal income tax under Internal Revenue Code Section 501(c) (3) or (19). The statute does not require that an organization be exempt from Federal income tax under Internal Revenue Code Section 501(c)(3) or (19); however, the purpose of this provision is to meet the requirement that the organization's net proceeds must be used for an exempt purpose and to ensure that no benefit inures to any individual.

    An organization is not qualified for an exemption certificate if it is:
  • Only purchasing tangible personal property for its own use or consumption and not for resale; or,
  • Exempt from property tax, but under a code section not listed in SC Code §12-36-2120(11).

    Note: SC Code §12-37-220 provides specific property tax exemptions for the State of South Carolina, its counties, municipalities, school districts, and other political authorities or subdivisions; private schools, colleges and other institutions of learning; nonprofit hospitals and nonprofit institutions which care for the infirmed, the handicapped, the aged, children or indigent persons; and nonprofit museums. The property tax exemptions for these organizations are not specifically listed in SC Code §12-36-2120(41)), however, some of these organizations may also qualify for a property tax exemption listed in SC Code §12-36-2120(41) . For example, a private school may qualify for the property tax exemption under SC Code §12-37-220(B)(16) (a) established for certain religious, charitable, eleemosynary or educational organizations.

    Organizations, other than those in the categories above, may qualify for an exemption certificate, if the following criteria are met:
  1. The organization must be selling, or will sell, tangible personal property;
  2. The organization must be a type referred to in SC Code §12-36-2120(41) [i.e., a church, veterans' organization, YMCA, Scouts, etc.]; and,
  3. Documents provided by the organization must conclusively demonstrate that the net proceeds of the organization are used, or will be used, exclusively for exempt purposes; and, that no benefit inures, or will inure, to any individual.

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