Commercial Loggers
NCGS 105-164.28A authorizes the Secretary of Revenue to issue an exemption number to a commercial logger that is not "engaged in business" and if they are not required to register for sales and use tax purposes. This exemption number can then be placed on Form E-595E, Streamlined Sales and Use Tax Certificate of Exemption by a qualifying commercial logger 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 Loggers