NCDOR is Experiencing High Call Volume
NCDOR is experiencing a high volume of calls which may result in longer than expected wait times. We apologize for any inconvenience this may cause.
An exemption certificate number is required to be obtained by a commercial fisherman or commercial logger who is not registered with the Department for sales and use tax purposes that wishes to purchase qualifying items exempt from sales and use tax. Use this application to apply for an exemption certificate number from the Department for use in purchasing qualifying items without payment of sales and use tax.