Contractor Purchase for Farmer Contract, Form E-595E Example

For a contractor to make a purchase pursuant to N.C. Gen. Stat. § 105-164.13E(c) without payment of sales or use tax, the contractor should provide Form E-595E, Streamlined Sales and Use Tax Agreement Certificate of Exemption, to the retailer and insert the name of the qualifying farmer or conditional farmer, the qualifying or conditional farmer’s address, and the six digit exemption certificate number issued to the holder of such certificate on Line “L Other (explain)” under section number five of the form.  The following illustrates a completed example.