Commercial Fishermen

NCGS 105-164.28A authorizes the Secretary of Revenue to issue an exemption number to commercial fishermen that is not "engaged in business" and required to register for sales and use tax purposes. This exemption number can then be placed on Form E-595E, Streamlined Sales Tax Agreement Certificate of Exemption, by a qualifying commercial fisherman to purchase qualifying tangible personal property exempt from sales or use tax.

E-595EA, Application for Exemption Number for Qualified Purchases

Technical Publications for Commercial Fishermen

Sales and Use Tax Bulletins - See SUTB 5 Exemption Administration and SUTB 29 Fishing, Commercial 
(Legislative changes effective after January 1, 2020 are not incorporated.)

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