This document serves as notice that retroactive to July 1, 2014, a qualifying farmer or conditional farmer includes a dairy operator, a poultry farmer, an egg producer, and a livestock farmer, a farmer of crops, a farmer of an aquatic species, as defined in N.C. Gen. Stat. § 106-758, and a person who boards horses.  Additionally, certain items purchased to fulfill a service for a person who holds a qualifying farmer exemption certificate or a conditional exemption certificate issued under N.C. Gen. Stat. § 105-164.28A are exempt from sales and use tax pursuant to N.C. Gen. Stat. § 105-164.13E(c1).

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