Farmer's Market Sales & Use Tax


Effective 1/28/14, market vendors selling tangible property (goods & crafts) at special markets, flea markets, fairs, festivals must register with the NC Department of Revenue and are required to collect and remit sales tax.  Sales tax can be either be included in the price of the item, or added to the price of the item at sale.  Vendors can remit their sales tax collection either quarterly or monthly.


Vendors are also required to submit to the market manager:

  • Vendor's Name

  • Vendor's Permanent Address

  • Certificate of Registration Number (required to conspicuously display a Certificate of Registration.) 


The Lexington Farmer's Market is considered a "specialty market" according to the NC Department of Revenue.  In Davidson County, the sales tax is currently 7.00% (NC State Tax of 4.75% plus Davidson County Tax of 2.25%).


How Do I Apply for a Certificate Number?

The Department's online business registration allows you to electronically register for an account ID number for Income Tax Withholding, Sales and Use Tax, instead of submitting the Form NC-BR.  There are two ways to register:


  • All taxpayers required to register for any of these taxes can use the online business registration system to obtain their tax number. Using this system allows us to process your application more accurately and efficiently. For most applicants, the account ID number will be issued instantly.

  • Questions regarding the certificate number should be directed to the NC Department of Revenue at 1-877-252-3052.