Vendors - Please read this INFO!

ALL VENDORS – BE AWARE

The Martin County Farm Heritage Day Event falls under the new requirements of the new NC Department of Revenue Requirements pertaining to specialty markets, flea markets, fairs, festivals, sporting events, entertainment events, and other events.

As vendors, most of you probably already have the required Certificate of Registration. However, those of you who do not have this will need to get it before the event. Your Certificate of Registration must be displayed in your booth at all times and your registration number and permanent address must be on file for the event with the Extension Staff.

Exemption to this regulation:

Per N.C. Gen. Stat. § 105-164.13, the sale at retail of certain tangible personal property, digital property, and services is exempt from sales and use tax. For example, retail sales of products of the farm, forest, mines and waters in their original or unmanufactured state by producers in their capacity as producers are exempt from tax pursuant to N.C. Gen. Stat. § 105-164.13. A person that only sells items exempt from sales and use tax is still required to register to obtain a Certificate of Registration. Such person will be required to file a return reflecting $0.00 in tax due for the filing period. A person who is making sales of his own household personal property is not required to apply for a Certificate of Registration.

To help you with this process, below you will find links to the NCDOR website. The first is the Information and Requirements. The second is the Online Business Registration site. Following these regulations is a requirement for participation in the 2014 Martin County Farm Heritage Day event.



Subpages (3): 2015 a. - 2014 b. - 2013
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Shelia Ange,
Jun 20, 2014, 7:11 AM
ĉ
Shelia Ange,
Jun 20, 2014, 7:11 AM