Form E 595Ea PDF Details

Navigating tax exemptions can feel like a maze, especially when it comes to certain purchases that may not initially appear to qualify. This is where the E-595EA form steps in, designed specifically for individuals and businesses in North Carolina seeking an exemption number for qualified purchases. The form caters mainly to farmers, commercial fishermen, commercial loggers, and veterinarians who, while not registered for sales and use tax purposes, require an exemption for sales tax on tangible personal property. On this form, applicants will provide crucial details such as their business type, ownership structure, legal and trade names, and addresses. Additionally, it requests an estimate of annual income from business or professional activities, further tailoring the exemption to the applicant's specific financial situation. Crucially, the E-595EA form is also a pledge of accuracy and integrity, reminding applicants of their legal obligations and the penalties for misuse of this exemption. It underscores the importance of using the exemption solely as intended, safeguarding against any potential misuse that could lead to legal repercussions. By filling out this form, valuable insight is gained into the responsibilities and potential pitfalls awaiting those seeking tax exemptions, highlighting the balance between compliance and the benefits of preferential tax treatment.

QuestionAnswer
Form NameForm E 595Ea
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesSSN, nurserymen, E-mail, North_Carolina

Form Preview Example

E-595EA

Application for Exemption Number

 

Web-Fill

for Qualiied Purchases

 

2-11

Ofice Use

 

North Carolina Department of Revenue

 

 

 

 

 

 

1. If Corporation, Partnership, or LLC

If Proprietorship then enter

 

enter Federal Employer ID No.:

Social Security Number:

 

2. Type of Ownership: Proprietorship Corporation Partnership LLC Other (Identify)

3.Owner’s Legal Name:

4.Trade Name (DBA Name):

5.

Street Address:

Street

 

 

 

 

 

 

 

 

 

 

 

(Not P.O. Box Number)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City

 

State

 

 

Zip Code

 

 

County

 

6.

Mailing Address:

Street or P.O. Box

 

 

 

 

 

 

 

 

 

 

 

 

 

City

 

 

 

 

State

 

 

Zip Code

 

7.

Type of Business or Profession:

 

 

 

 

 

 

 

 

 

 

 

Farmer

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Commercial Fisherman

 

 

 

 

 

 

 

 

 

 

 

Commercial Logger

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Veterinarian

8.Dollar amount of annual income from business or professional activities:

Check if just started within the year.

Check if just moved to North Carolina.

9.Describe the type of items sold and/or produced or services rendered:

Signature:

Date:

I certify that, to the best of my knowledge, this application is accurate and complete.

Name (Print):

 

Title:

 

E-mail:

 

Phone:

 

Mail to: N.C. Department of Revenue, Exceptions\Registration P. O. Box 25000, Raleigh, NC 27640-0001

Page 2

E-595EA

Web-Fill

2-11

General Information

Pursuant to G.S. 105-164.28A, the Secretary of Revenue may require a person who purchases tangible personal property that is exempt from sales or use tax or is subject to a preferential rate of tax to obtain an exemption certiicate from the Department to receive the exemption or preferential rate. Use this application to obtain an exemption number from the Department.

A seller who receives a properly completed exemption certiicate bearing a valid exemption number is authorized to collect tax at the preferential rate or not collect tax, as appropriate.

A person who purchases tangible personal property under an exemption certiicate is liable for any tax due and applicable penalties and interest if the Department determines that the person is not eligible for the exemption or the property was not used as intended. In addition, under the provisions of G.S. 105-236(7), any person who willfully attempts, or who aids or abets any person to attempt, in any manner to evade or defeat any tax imposed by law, or the payment of the tax, is guilty of a Class I felony. Punishment for this offense may include a ine up to $25,000. For each misuse of an exemption certiicate by a purchaser, the Secretary must assess against the purchaser an additional tax, as a penalty, of $250.

An exemption number is required to be obtained by farmers, commercial ishermen, commercial loggers, and veterinarians that are not registered with the Department for sales and use tax purposes.

The term “farmer” includes dairy operators, poultry farmers, egg producers, farmers who raise ish or water plants, livestock farmers, crop farmers, nurserymen, greenhouse operators, orchardmen, and other persons coming within the generally accepted deinition of the word. It does not include a person who merely cultivates a garden for personal use. The term “commercial” means held or produced for income or proit. For purposes of the exemption for sales to commercial ishermen, the term “commercial ishing operations” means all operations preparatory to, during, and subsequent to the taking of all marine mammals, all shellish, all crustaceans and all other ishes with the use of commercial ishing equipment or by any means, if a primary purpose of taking is to sell the ish.

If you have questions, you may contact the NC Department of Revenue, P.O. Box 25000, Raleigh, North Carolina 27640-0001. You may also telephone the Taxpayer Assistance and Collection Center at 1-877-252-3052

(toll-free).

Line by Line Instructions

Line 1 - Exemption numbers are issued by FEIN or SSN. A separate application must be completed for each

FEIN or SSN.

Line 2 - Enter the type of ownership.

Line 3 - Enter your Legal Name for which an exemption number is requested.

Line 4 - Enter the Trade Name (Doing Business As Name) for which an exemption number is requested. Line 5 - Enter your business address in North Carolina.

Line 6 - Enter the mailing address to which all correspondence concerning the exemption number should be

mailed.

Line 7 - Enter your type of business or profession.

Line 8 - Enter an estimate of all your annual income from business or professional activities made by you. Check box if just started within the year. Check box if just moved to North Carolina.

Line 9 - Describe the type of items sold and/or produced or services rendered by you.

Sign and date the application. Print your name along with your title, phone number, and e-mail address where you can be reached if we have questions about your application. Mail your application to the NC Department of

Revenue, Exceptions\Registration, P.O. Box 25000, Raleigh, NC 27640-0001. Fax Number 919-715-2999.

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Part # 1 of filling in ExceptionsRegistration

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