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NC AGRICULTURAL EXEMPTION CERTIFICATE HOLDERS

As part of the NC 2014 Tax Reform Legislation, a person who has an agricultural exemption certificate number issued prior to July 1, 2014, and who meets the requirements for a qualifying farmer*, will need to apply for a new agricultural exemption certificate number for use for qualifying purchases made on or after October 1, 2014. *Please note that the qualifications have been modified.

Farmer’s need to complete and submit to the Department of Revenue, either a Form E595QF for Qualifying Farmer Exemption or Form E595CF for Conditional Farmer Exemptions. If they qualify, the State will send them a certificate with an exemption number. The farmer will then need to complete a new Form E595E Streamlined Sales Tax Agreement Certificate that includes the new exemption number issued by the state and submit this to Agri Supply®. You will need to return the completed E959E form to each Agri Supply® retail location you wish to purchase from, including mail order/ online, as the forms are location specific.

NC Tax Exepmtion form E-595E

The law has changed, Agri Supply will NOT BE ABLE TO ACCEPT OLD AGRICULTURAL EXEMPTION CERTIFICATES on or after October 1, 2014.

For more information on this issue please refer to the North Carolina Department of Revenue website at www.dornc.com or you may reach them by phone (toll free) at 1-877-252-3052.

The following documents and links are available from www.dornc.com:

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