Guidance for Specialty Market Operators, Operators of Events, and Farmers That Only Sell Farm Products Updated
February 28, 2014The Department has updated http://www.dornc.com/taxes/sales/specialty.html to clarify that a farmer that only sells products produced by the farmer is not required to obtain a Certificate of Registration. However, a farmer that purchases products for resale that are not produced by the farmer in the capacity of a producer is required to obtain a Certificate of Registration. See Sales and Use Tax Technical Bulletin Section 9 for more information.
Additionally, a person that only sells products of the farm produced by the person must provide a written statement attesting that the items were produced by the person or provide the agricultural exemption number issued to the person, as a farmer, by the Department, to the specialty market operator or operator of an event. The statement of attestation obtained from the person or the agricultural exemption obtained from the farmer by the specialty market operator or operator of an event is required to be kept in conjunction with the daily registration list.
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