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NC Cooperative Extension Service

Changes in NC Sales
Tax Exemption for Agriculture

Qualifications for exemption of North Carolina State sales tax on farm equipment purchases have recently changed. Effective July 1, 2014, purchases made on or after that date, provides that a “qualifying farmer” is a person who has an annual gross income for the preceding income tax year of ten thousand dollars ($10,000) or more from farming operations or who has an average annual gross income for the three preceding income tax years of ten thousand dollars ($10,000) or more from farming operations. A qualifying farmer includes a dairy operator, a poultry farmer, an egg producer, a livestock farmer, a farmer of crops, and a farmer of an aquatic species, as defined in N.C. Gen. Stat. § 106-758.  Note that turf, forestry and landscape production are not specifically mentioned. Any person that currently has and meets the new requirements for a qualifying farmer may continue to use the agricultural exemption certificate number for qualifying purchases made prior to October 1, 2014.  Existing agricultural exemption certificate numbers will not be valid after this date. Thus, a new application is necessary.  All qualifying individuals seeking such exemptions must file for a certificate by submitting Form E-595QF, Application for Qualifying Farmer Exemption Certificate Number for Qualified Purchases. Upon receipt of the qualifying farmer exemption certificate issued by the Department, the qualifying farmer must issue a new Form E-595E, Streamlined Sales and Use Tax Agreement Certificate of Exemption, or other exemption information required per N.C. Gen. Stat. § 105-164.28 to each retailer, which should include the qualifying farmer exemption certificate number in order to claim an exemption from sales and use tax on qualifying purchases for use in farming operations. If a person is involved in agricultural production but does not meet the full definition of the term “qualifying farmer,” the individual may apply for a conditional farmer exemption certificate number. A person issued a conditional farmer exemption certificate may purchase qualifying items exempt from sales and use tax to the same extent as a “qualifying farmer.” Generally, conditions for such an exemption require annual submission of state and federal tax returns and other documentation in order to obtain this conditional farmer exemption.  Refer to the notice below for full details. The notice of these changes can be found at http://www.dornc.com/taxes/sales/impnotice062514_2.pdf To download an application choose the appropriate link below. Form E-595QF, Application for Qualifying Farmer Exemption Certificate Number for Qualified Purchases can be found at http://www.dornc.com/downloads/e595qf.pdf Form E-595CF, Application for Conditional Farmer Exemption Certificate Number for Qualified Purchases can be found at http://www.dornc.com/downloads/e595cf.pdf For assistance or questions, contact the Taxpayer Assistance and Collection Center at 1-877-252-3052 (toll-free). North Carolina State University faculty members are working to develop a FAQ publication regarding these new regulations.  Information, when available, will be posted at this web site.

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NC Cooperative Extension Service

Changes in NC Sales
Tax Exemption for Agriculture

Qualifications for exemption of North Carolina State sales tax on farm equipment purchases have recently changed. Effective July 1, 2014, purchases made on or after that date, provides that a “qualifying farmer” is a person who has an annual gross income for the preceding income tax year of ten thousand dollars ($10,000) or more from farming operations or who has an average annual gross income for the three preceding income tax years of ten thousand dollars ($10,000) or more from farming operations. A qualifying farmer includes a dairy operator, a poultry farmer, an egg producer, a livestock farmer, a farmer of crops, and a farmer of an aquatic species, as defined in N.C. Gen. Stat. § 106-758.  Note that turf, forestry and landscape production are not specifically mentioned. Any person that currently has and meets the new requirements for a qualifying farmer may continue to use the agricultural exemption certificate number for qualifying purchases made prior to October 1, 2014.  Existing agricultural exemption certificate numbers will not be valid after this date. Thus, a new application is necessary.  All qualifying individuals seeking such exemptions must file for a certificate by submitting Form E-595QF, Application for Qualifying Farmer Exemption Certificate Number for Qualified Purchases. Upon receipt of the qualifying farmer exemption certificate issued by the Department, the qualifying farmer must issue a new Form E-595E, Streamlined Sales and Use Tax Agreement Certificate of Exemption, or other exemption information required per N.C. Gen. Stat. § 105-164.28 to each retailer, which should include the qualifying farmer exemption certificate number in order to claim an exemption from sales and use tax on qualifying purchases for use in farming operations. If a person is involved in agricultural production but does not meet the full definition of the term “qualifying farmer,” the individual may apply for a conditional farmer exemption certificate number. A person issued a conditional farmer exemption certificate may purchase qualifying items exempt from sales and use tax to the same extent as a “qualifying farmer.” Generally, conditions for such an exemption require annual submission of state and federal tax returns and other documentation in order to obtain this conditional farmer exemption.  Refer to the notice below for full details. The notice of these changes can be found at http://www.dornc.com/taxes/sales/impnotice062514_2.pdf To download an application choose the appropriate link below. Form E-595QF, Application for Qualifying Farmer Exemption Certificate Number for Qualified Purchases can be found at http://www.dornc.com/downloads/e595qf.pdf Form E-595CF, Application for Conditional Farmer Exemption Certificate Number for Qualified Purchases can be found at http://www.dornc.com/downloads/e595cf.pdf For assistance or questions, contact the Taxpayer Assistance and Collection Center at 1-877-252-3052 (toll-free). North Carolina State University faculty members are working to develop a FAQ publication regarding these new regulations.  Information, when available, will be posted at this web site.

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Carteret County Camping Group 2015

Betsy Jeff Penn 2015
Camp Review

Camp will forever be memories in the minds of 4-H youth. Carteret County took eight youth to Betsy Jeff Penn 4-H Camp in Reidsville, North Carolina this summer. 2015 Carteret Camping Group[/caption]

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Plant Sciences Initiative Study Report

Plant Sciences
Initiative

Plant sciences initiative could spark NC economic growth, study finds A new economic study, released Jan. 12, shows that North Carolina has an opportunity to be the global hub for advanced plant sciences research and for the application of that research to expanding agricultural productivity. One page summary of the Initiative  View the Report

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mgclinic

Plant Clinic

Open to the Public: Every Monday 1:00-3:30 p.m. through fall.  Don't know what's wrong with your plant? Call or stop by Room 308 of the CMAST building in Morehead City to talk with a Carteret County Master Gardener Volunteer. (252) 222-6359.

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Food Processing and Manufacturing Initiative

Food Processing and
Manufacturing Initiative

NC food processing and manufacturing initiative feasiblity study released The agricultural resources, industrial capacity and research innovation assets present in North Carolina create opportunities to catalyze development of value-added food processing and manufacturing businesses, according to a joint NC State-NCDA&CS economic feasibity study released Jan. 12. One page summary of the Initiative View the Full Report

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NEWS View All
Carteret County Camping Group 2015

4-H Return Home from Camp

Camp will forever be memories in the minds of 4-H youth. Carteret County took eight youth to Betsy Jeff Penn 4-H Camp in Reidsville, North Carolina.  Youth spent six days at the residential camp doing MORE »

Avian Influenza

Learn more about how you can protect your flock from Avian Influenza! This class will be very similar to the one I held in Trenton. Contact Eve Honeycutt to RSVP at Eve_Honeycutt@ncsu.edu. MORE »

Orangestripped oakworms popular

A lot of trees in parking lots and along warm suburban streets could host orangestripped oakworms. I found several infested trees along Centennial Parkway and at the NC Museum of Art in the MORE » – from   Entomology

Sugarcane Aphid Spreading Rapidly popular

Sugarcane aphid, a new invasive pest of sorghum, has already spread and been spotted in multiple new counties and is knocking on the door north of Interstate 40 and Highway 64.  Identification and MORE » – from   Entomology

Keep birds healthy by registering backyard chickens

July news for backyard flock owners (Copied from July Poultry News, NCDA&CS Veterinary Division) State Veterinarian Doug Meckes announced additional precautions that are being put in place to help North Carolina prepare for a MORE »

Fusarium Head Blight in Wheat

Previous environmental conditions favor Fusairum head blight in wheat. Fusairum head blight can reduce yield, reduce test weights and result in DON. The article published in The Wheat Beat, May 22, 2015 edition MORE » – from   Craven County Center

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EVENTS View All
2015 All Bugs Good and Bad Webinar Series: Bees, Wasps and Hornets - They're all DifferentFri Sep 4, 2015
2:00 PM - 3:00 PM Where:
http://connect.extension.iastate.edu/fireant
— 3 days away
Bird Conservation in the Face of Future Climate Change WebinarThu Sep 10, 2015
12:00 PM - 1:00 PM Where:
http://www.sustainableforestswebinars.net/
— 1 week away
Pesticide Credit ClassThu Sep 17, 2015
2:00 PM - 4:00 PM Where:
CMAST Building on Carteret Community College campus Room 306
— 2 weeks away
Household Hazardous Pick up Health DeptSat Sep 19, 2015
8:00 AM - 1:00 PM— 3 weeks away
Canoes for a CauseSat Sep 19, 2015
8:30 AM - 2:00 PM Where:
10th and Shepard Streets, Morehead City
— 3 weeks away
4-H County CouncilMon Oct 5, 2015
6:00 PM - 8:00 PM Where:
303 College Circle, Morehead City, NC, United States Room 305
— 1 month away
Carteret Big SweepSat Oct 17 - Sat Oct 17, 2015 - ALL DAY Where:
Carteret County
— 2 months away
4-H County CouncilMon Nov 2, 2015
6:00 PM - 8:00 PM Where:
303 College Circle, Morehead City, NC, United States Room 305
— 2 months away
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