Changes to Qualifying Farmer and Conditional Farmer Exemption

— Written By

The Sales and Use Tax Division has added an Important Notice: Qualifying Farmer and Conditional Farmer Exemption. The Division has issued notice covering recent law changes to what constitutes a qualifying farmer and sets out the amended law that added a conditional farmer exemption.

The notice can be found at http://www.dornc.com/taxes/sales/impnotice062514_2.pdf

Applications were also created in order for an applicant to apply for an exemption certificate number for qualified purchases.

Form E-595QF, Application for Qualifying Farmer Exemption Certificate Number for Qualified Purchases can be found at http://www.dornc.com/downloads/e595qf.pdf

Form E-595CF, Application for Conditional Farmer Exemption Certificate Number for Qualified Purchases can be found at http://www.dornc.com/downloads/e595cf.pdf


Questions about the information provided in this document, can be
directed to the Taxpayer Assistance and Collection Center toll-free at
1-877-252-3052 or by mail to the Taxpayer Assistance Division, North
Carolina Department of Revenue, Post Office Box 25000, Raleigh, North
Carolina 27640-0001.