Revisions to NC Agriculture Sales Tax Exemptions
Effective July 1, every farmer who has a current agriculture exemption certificate and has $10,000 or more in annual gross farm income in the past tax year or a three-year average of $10,000 or more in annual gross farm income MUST apply for a new qualifying farmer exemption certificate.
Farmers who do not qualify for the exemption certificate may obtain a conditional farmer exemption certificate. The conditional farmer exemption certificate is valid for three years.
In order to qualify, a farmer includes
• Dairy operator,
• Poultry farmer,
• Egg producer,
• Livestock farmer
• Farmer of crops, and
• Farmer of aquatic species.