If you are a farmers’ market manager or vendor, changes to state law will impact your business in 2014. Market managers, you are now required to maintain a daily list of all of the vendors present at your market. The list should include each vendor’s name, address, and certificate of registration number. You must keep the daily list for at least two years. In the past, this list was only required if you leased space to your vendors. The daily list is now required even if vendors are provided with space free of charge. You are also responsible for making sure your vendors display their certificates of registration at their booths. If you are a vendor at a farmers’ market, you are now required to obtain a Certificate of Registration from the Department of Revenue, even if you do not assess sales tax for any of the items you sell. You can obtain a CoR by completing form NC-BR at http://www.dornc.com/electronic/registration/index.html. You will need to provide your name, address and CoR number to your market manager. Your market manager may ask you to display the CoR and/or participate in new check-in procedures. The Department of Revenue requires vendors who exclusively sell tax exempt items “to file a return reflecting $0.00 in tax due for the filing period.” See Specialty Markets or Other EventsThanks to Farm Bureau for their analysis of these changes. If you’re interested in reading the revised statute yourself, see NC Gen Stat. 66-255.