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Commercial LoggersNCGS 105-164.28A authorizes the Secretary of Revenue to issue an exemption number to a commercial logger that is not "engaged in business" and if they are not 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 logger to purchase qualifying tangible personal property 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 Bulletin Section 59-22 regarding commercial loggers. E-595EA, Application for Exemption Number for Qualified Purchases
Last modified on: 05/20/12 08:56:41 AM.
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