S.C. Code Regs. § § 117-1700.2
Article X, Section 1 of the South Carolina Constitution and Section 12-43-220(b) of the South Carolina Code of Laws provides for a separate classification for all power driven machinery and equipment, except for motor vehicles registered with the Department of Public Safety, if the machinery and equipment is owned by a farmer and is used on agricultural land that qualifies under Section 12-43-220(d) of the Code. Such machinery and equipment is taxed at an assessment ratio of five percent.
For purposes of administering this provision "power driven" farm machinery and equipment is defined as follows: The word "power" means "to supply with power and especially motive power." All machinery and equipment that is self-propelled, such as tractors and self-propelled combines would fit into the meaning of "power driven," as would any other self-propelled machinery and equipment. Other types of equipment that operate by the power take-off on a tractor or by electrical or some other motive power would fall within the meaning of "power driven." This machinery and equipment includes (1) corn pickers, (2) cotton pickers (3) forage harvesters and blowers, (4) manure spreaders, (5) pickup hay balers, (6) planters, (7) windrowers, (8) conveyor systems, (9) milking machines, (10) processing, grading, and sorting equipment.
S.C. Code Regs. § 117-1700.2