Session Law 2022-45 creates an exemption from sales and use tax for sales of qualifying items to a wildlife manager made on or after October 1, 2022. A wildlife manager must obtain a exemption certificate number from the Department of Revenue before making exempt purchases. A wildlife manager, is defined in N.C. Gen. Stat. § 105-164.13F(a)(2) as, a person who owns land classified and taxed as wildlife conservation land under N.C. Gen. Stat. § 105-277.15.
If you are a wildlife manager, you may apply for an exemption certificate number by completing Form E-595EA, Application for Exemption Certificate Number for Qualified Purchases. You must attach a completed Form WM-1, Certification of Classification and Taxation as Wildlife Conservation Land Under G.S. 105-277.15 to the application.
Additional information regarding this exemption, including eligibility criteria, qualifying items, and application procedures, is provided in SD-22-1 Exemption for Wildlife Managers.