South Carolina Agricultural Sales Tax Seminar

2025 Clemson University Agricultural Sales Tax Course

Tuesday, October 21st

10:00 am until 12:00 pm (*)

ONLINE DELIVERY

* Online sign-in begins at 9:45 am.

Welcome to the South Carolina Agricultural Sales Tax Course!

The South Carolina Agricultural Sales Tax Course is a 2-credit hour program that is offered via live webinar on October 21st, 2025. This course is designed for farmers, agribusinesses, accountants, lawyers, and tax professionals.

Registration:

Registrants seeking continuing education credits with a certificate: $50.00 (Ticket for Course Credit)

Registrants NOT seeking continuing education credits or certificate: FREE (General Admission ticket)

Key topics include:

• South Carolina sales tax law
• Agricultural exemptions
• Unprepared foods exemption
• SCATE cards
• Sales tax maps and local ordinances
• Filing requirements
• MyDORWAY
• Deadlines
• Avoiding mistakes and penalties

AGENDA:

9:45 - 10:00 a.m. Registration and sign in

10:00 - 10:50 a.m. South Carolina sales tax law and exemptions

10:50 - 11:00 a.m. Break

11:00 - 11:50 a.m. Sales tax administration and federal tax impacts

11:50 - 12:00 p.m. Course Evaluation and Wrap-Up

COURSE FACULTY:

Garrett Guillory

South Carolina Department of Revenue (SCDOR)Tax Policy Manager

Garrett Guillory serves as Tax Policy Manager in the South Carolina Department of Revenue’s Tax Policy Services division. In his role, he leads a specialized team responsible for overseeing Sales and Use Tax advisory opinion requests and formal guidance, with the goal of promoting voluntary compliance and stakeholder understanding.

CONTINUING EDUCATION CREDITS:

• For CPAs: 2 hours of CPE
• For Attorneys: 1.66 hours of CLE

*CPAs are based on a 50-minute credit hour while attorneys are based on a 60-minute credit hour. The total time of instruction is 100 minutes. Extra time is allotted for online sign-in and a 10-minute break. (*) Extra time is allotted Q&A at the end of the Workshop for those that wish to stay on. Online sign-in begins at 9:45 am.

Reporting to the CLE

Completed credit hours will be reported to the Commission on CLE and Specialization of The Supreme Court of South Carolina within one week of the course completion for all participants providing their bar number during registration.

COURSE MATERIALS:

Participants will receive via e-mail a PowerPoint presentation before the event starts.

CERTIFICATES OF ATTENDANCE:

Participants that are interested in the information but do not desire continuing education hours can attend the course at no charge and will not receive a certificate of attendance.

A Certificate of Attendance will be sent to paying participants via email the day after the Course ends to the email address given during registration. Participants that do not attend the entire length of the seminar will have their credit hours adjusted accordingly.

Attorneys will be emailed an additional Certificate of Attendance to present to their respective accreditation organizations.

Online Access to Zoom Webinar:

The Zoom link and instructions to access the webinar will be provided with the confirmation email after completing the registration and providing payment through the Eventbrite registration process. Please make sure to check your Inbox folder. If you do not receive this email within 24 hours after completing your purchase, please check your Spam folder and/or email us at tax@clemson.edu.

A reminder email with the Zoom link and instructions are sent again 48 hours before the course begins. Finally, if you are not familiar with Zoom, please be sure to test your system before the event as in very rare cases the firewall settings in your computer or within your network may prevent you from logging into the platform. You can go to: https://zoom.us/test and test your internet connection by joining a test meeting. Once you access the Test meeting, you will be able to check your speakers and microphone functionality. You will not need to have a video camera or a microphone for this event. You will be able to communicate through the Chat and Q&A function of the webinar.

Cancellation and Refund Policy:

If the participant cancels their registration:

1. Over fourteen days of the Course start date: a refund will be granted to the participant to the original method of payment. Per Eventbrite's refund policies: "the refund will include the ticket price minus the Ticketing Fees (which consist of the payment processing fee and the service fee combined."
2. Within fourteen days of the Course start: no refund will be granted; however, all course materials will be sent to the participant. The original participant may substitute his registration to another attendee.
3. Please contact the Program Director via email to tax@clemson.edu or phone (864) 656-1625 to cancel attendance and request a refund (if applicable).

If the Tax School cancels the Course:

1. The participant may switch to another date or webinar or receive a full refund to the original method of payment. Per Eventbrite's refund policies: "refunds will be for the entire purchase - that includes the ticket price and the Ticketing Fees."
2. The participant will be notified by the Program Director or his assistants via email from the following address: tax@clemson.edu If no confirmation by the participant has been received within seven days of Course start, the participant will be notified via phone from (864) 656-1625. Furthermore, Course cancellation notifications will be made available at the Tax School's website

If there is a Duplicate Purchases:

Per Eventbrite's refund policies: "as long as buyers request a refund within seven days of purchase, they will get a full refund for duplicate charges - that includes the ticket price and the Ticketing Fees."

For further references, please see Eventbrite's Refund Policies at: https://www.eventbrite.com/help/en-us/articles/548304/is-the-eventbrite-fee-refundable/

Don't miss this opportunity to expand your knowledge and ask questions to our knowledgeable presenters. Sign up now to secure your spot at the South Carolina Agricultural Sales Tax Course!