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Qualifying Farmer or Conditional Farmer Exemption Certificate Number

Below are links to information, frequently asked questions, notices, and technical bulletins regarding exemptions from sales and use tax for certain purchases for farming purposes by a qualifying farmer or a person with a conditional farmer exemption certificate number.  NCGS 105-164.28A authorizes the Secretary of Revenue to issue an exemption certificate bearing a qualifying farmer or conditional farmer to a person.  This exemption number should be entered on Form E-595E, Streamlined Sales and Use Tax Agreement Certificate of Exemption, by a qualifying farmer or conditional farmer to purchase qualifying items exempt from sales or use tax. 

Additional Information for Qualifying and Conditional Farmers

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

Technical Publications for Qualifying and Conditional Farmers

Sales and Use Tax Bulletins
SUTB 5 Exemption Administration
SUTB 27 Farmers and Agriculture
SUTB 62 Nurseries and Greenhouses

(Legislative changes on or after June 1, 2019 are not incorporated.)

Important Notice: Qualifying Farmer and Conditional Farmer Exemption Expansion

Important Notice: Qualifying Farmer and Conditional Farmer Exemption

Important Notice: Annual Requirements for a Conditional Farmer Exemption Certificate Number Holder

Sample of Annual Conditional Farmer Reminder Letter as referred to in the above Notice

Sample of 2014 Final Reminder Conditional Farmer Reminder Letter

Search the Exemption Certificate Registry