Qualifying Farmer or Conditional Farmer Exemption Certificate Number

Below are links to information, frequently asked questions, notices, and technical bulletins regarding exemptions from sales and use tax for certain purchases for farming purposes by a qualifying farmer or a person with a conditional farmer exemption certificate number. NCGS 105-164.28A authorizes the Secretary of Revenue to issue an exemption certificate bearing a qualifying farmer or conditional farmer to a person. This exemption number should be entered on Form E-595E, Streamlined Sales and Use Tax Agreement Certificate of Exemption, by a qualifying farmer or conditional farmer to purchase qualifying items exempt from sales or use tax. See Sales and Use Tax Technical Bulletin Section 52 for more information about exemptions. See Sales and Use Tax Technical Bulletins Sections 8, 9, 10 for farm related information. Note: The information at the above link has not been updated to include requirements for a qualifying farmer or conditional farmer in effect as of July 1, 2014.

Review for more information Important Notice: Qualifying Farmer and Conditional Farmer Exemption

E-595QF, Application for Qualifying Farmer Exemption Certificate Number for Qualified Purchases

E-595QF, Qualifying Farmer Frequently Asked Questions

E-595CF, Application for Conditional Farmer Exemption Certificate Number for Qualified Purchases

E-595CF, Conditional Farmer Frequently Asked Questions

 

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