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.
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.