The South Carolina Certificate of Exemption is a document issued by the South Carolina Department of Revenue that exempts certain purchasers from paying sales tax on certain purchases. There are three types of South Carolina Certificates of Exemption: the Exempt Organization Certificate, the Resale Certificate, and the Governmental Entity Certificate. The Exempt Organization Certificate is issued to tax-exempt organizations such as religious, charitable, and educational organizations. The certificate allows these organizations to purchase items tax-free for their own use. The Resale Certificate is issued to sellers who are purchasing items for resale. The certificate allows them to purchase items tax-free as long as the items will be resold and not used for other purposes. The Governmental Entity Certificate is issued to state and local governmental entities. This certificate allows them to purchase items tax-free for their own use.