Important Notice: Qualifying Farmer and Conditional Farmer Exemption

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This document serves as notice that effective July 1, 2014, N.C. Gen. Stat. § 105-164.13E(a), which provides an exemption from sales and use tax for certain tangible personal property, digital property, and services purchased by a qualifying farmer for farming purposes, as defined herein, is rewritten to provide an amended definition of the term “qualifying farmer.” Additionally, effective July 1, 2014, N.C. Gen. Stat. § 105-164.13E as rewritten allows certain persons engaged in farming operations that otherwise do not meet the definition of the term "qualifying farmer” to apply for a conditional farmer exemption certificate.