North Carolina Issues Guidance for Farmers Selling Their Own Products

Wednesday, February 19th, 2014

North Carolina

The North Carolina Department of Revenue ("Department') recently updated its guidance on specialty markets to clarify when farmers do and do not have to get certificates of registration to participate in the markets.

A farmer that sells only products that the farmer produces does not have to get a certificate of registration from the Department. Generally, taxpayers must get a certificate of registration from the Department before they may engage in business as retailers. When a farmer only sells farm products produced by the farmer, the farmer is engaging in business as a producer, not a retailer. The farmer therefore does not need a certificate of registration. If the farmer sells products from another producer, however, the farmer is a retailer and must get a certificate of registration.

If the farmer sells its own products at a specialty market, flea market, fair, or similar event, the farmer must give the market operator appropriate documentation. This documentation consists of (1) a written statement that the items the farmer sells were produced by the farmer and (2) the farmer's agricultural exemption number.

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