At Four County EMC, we recognize the vital role farming plays in sustaining our rural communities. We’re proud to support farming operations by helping farmers access valuable benefits like the E-595E Streamlined Sales and Use Tax Agreement Certification of Exemption issued by the North Carolina Department of Revenue (NCDOR). Farmers can benefit significantly because it allows them to claim sales tax exemptions on electricity used exclusively for agricultural purposes.
How to Apply for the Exemption
If you haven’t already obtained your E-595E Certification of Exemption form, follow these steps:
1. Download Form E-595E
2. Submit the form to your Four County EMC Member Services Supervisor. Our team will process the form,
confirm your eligibility, and, if approved, reimburse you for up to 36 months of sales tax paid to Four County EMC.
Qualifying Criteria
To qualify for the exemption, your agricultural business must:
- Engage in activities classified as agricultural production.
- Meet the gross income requirements set by the Department of Revenue.
- Use the electricity exclusively for farming purposes. Each account must submit a separate form to qualify for the exemption.
Each account must submit a separate form to qualify for the exemption.
North Carolina Department of Revenue. E-595E Streamlined Sales and Use Tax Agreement Certificate of Exemption Instructions. Accessed January 2025. Available at ncdor.gov.
This footnote references the North Carolina Department of Revenue as the official source for information regarding the E-595E form, including its qualifying criteria and usage.