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Agriculture Tax Exemption Form

At Piedmont Electric Cooperative, 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.
Electric accounts are exempt when a separate meter is used for farming or agricultural purposes. A farmhouse used for cooking or heating, doesn’t count. If one meter serves both farm and household use, the exemption cannot apply to that meter.

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.
  • Accounts will be asked to confirm tax exemption status every 3 years.
Each account must submit a separate form to qualify for the exemption.

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 below. Our team will process the form and confirm your eligibility.

Farmer Exemption Form

If you are a qualifying farmer, you may be exempt from the utility tax charged on your monthly bill. The tax is a 7 percent charge like a sales tax and is listed as “NC STATE TAX” on your bill. Use this form to submit your information and documentation so we can have this applied to your account(s).

Name(Required)
Name of the person who is on the account or has permission to access the account.
Please list all account numbers to which this exemption may apply. Separate numbers with a comma.
Please provide the best number to reach you for any questions about your exemption or account(s).
Providing us your email may allow us to process your exemption more quickly.
Max. file size: 50 MB.

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.

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