North Carolina Expands Farming Exemption

Wednesday, September 12th, 2018

Farm stable boarding multiple horses.
North Carolina

North Carolina has announced that its farming exemption applies to horse boarding activities, retroactively effective from July 1, 2014. Previously, the exemption only applied to dairy operators, poultry farmers, egg producers, livestock farmers, crop farmers, and farmers of aquatic species.

Through October 1, 2018, taxpayers can request refunds of tax paid on exempt purchases relating to horse boarding activities. Refund claims for exempt horse boarding activities are available for purchases that occurred between July 1, 2014 and June 12, 2018.

Note that the farming exemption also applies to those performing services for holders of qualifying farmer exemption certificates. A qualifying farmer must have annual income from farming operations of (1) $10,000 for the preceding year or (2) an average of $10,000 for the preceding three years.

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