SALT Report 3367 – The North Carolina Department of Revenue has updated their publication providing guidance for specialty market operators and farmers. Farmers selling what they produce do not need to obtain a certificate of registration; however, a farmer that purchases products for resale that are not produced by that farmer does need to obtain a certificate of registration. Clear?
“Additionally, a person that only sells products of the farm produced by the person must provide a written statement attesting that the items were produced by the person or provide the agricultural exemption number issued to the person, as a farmer, by the Department, to the specialty market operator or operator of an event. The statement of attestation obtained from the person or the agricultural exemption obtained from the farmer by the specialty market operator or operator of an event is required to be kept in conjunction with the daily registration list.”
For Further Information: