Source:  NCDA&CS, 3/11/14

The NCDOR has updated its interpretation of the recent legislative changes relating to farmers markets and NC Department of Revenue enforcement activities.  This most recent change has been posted on the NCDOR website. Under the updated policy, farmers who are exclusively selling their own farm products at farmers markets are not required to obtain certificate of registrations from the Department.

They are, however, required to either (1) attest in writing to the farmers market operator that they are selling only their own farm products at the market or (2) provide the market operator with their agriculture exemption number, which is used to purchase farm inputs and equipment sales tax free.  

This is a welcome change for farmers who are selling their own farm products at farmers markets because the Department’s old interpretation required farmers to provide both a written attestation and their agriculture exemption number.  The requirements for farmers’ market operators to keep a daily registration list have not changed.