Farmer’s Market Vendor Certificate of Registration for Sales Tax
Farmers market vendors do not have to obtain a North Carolina Department of Revenue (NCDOR) certificate of registration if selling their own products at farmers markets. A farmer selling crops he raised does not need to collect sales tax. However, vendors selling farm products grown by another farmer or farmers market vendors selling non-farm products are required to collect sales tax and will need a certificate of registration. To obtain a certificate of registration complete NCDOR form NC-BR. Questions about this should be directed at the NCDOR or your tax adviser.
Link to NCDOR form NC-BR – http://www.dornc.com/downloads/fillin/NCBR_webfill.pdf