Logging Equipment Tax Exemption

The North Carolina General Assembly enacted legislation in 2006 that provided an exemption on sales tax logging machinery, attachments and repair parts for logging machinery, lubricants applied to logging machinery, and fuel used to operate logging machinery.  There are a couple of important steps a logger must complete before becoming eligible for this program.

First, the logger must complete a E-595EA form to obtain an exemption number for qualified purchases from the North Carolina Department of Revenue.

A PDF of the form can be found here.

Once a number has been secured, the logger must present a completed E-595E Streamlined Sales Tax Agreement Certificate of Exemption whenever making a purchase that is covered by the exemption.  The link to the online form can be found here.  If you would like to print a PDF version, click here.

If you have any questions about this program, you can contact the North Carolina Department of Labor at (877) 252-3052 or in writing at Taxpayer Assistance Division, North Carolina Department of Revenue, P.O. Box 25000, Raleigh, NC 27640-0001.