NCGS 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
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
Search the Exemption Registry
Last modified on:
05/20/12 08:56:41 AM.