NCGS 105-164.28A authorizes the Secretary of Revenue to issue
an exemption number to commercial fishermen that is not "engaged in business" and required to
register for sales and use tax purposes. This exemption number
can then be placed on Form E-595E, Streamlined Sales Tax Agreement
Certificate of Exemption, by a qualifying commercial fisherman to purchase qualifying tangible personal
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 Bulletin Section 8-19 and 31-9 for more information relating to commercial fishermen.
E-595EA, Application for Exemption Number for
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Last modified on:
05/20/12 08:56:40 AM.