Following the provisions of the Streamlined Sales Tax Agreement, North Carolina will use a new exemption certificate, Form E-595E effective January 1, 2005. The new certificate is required for purchases for resale or other North Carolina sales or use tax-exempt purchases. Purchasers are required to enter a sales and use tax registration number or an exemption number on the certificate, depending on the type of transaction. A similar form adopted for use in other participating states may also be accepted by a vendor. Certain purchasers are, however, excluded from the certificate requirement, including the United States Government and the State of North Carolina, effective July 1, 2004. Effective January 1, 2005, a variety of other forms will be discontinued, including, but not limited to: Form E-575 Manufacturer’s Certificate; Form E-580 Contractor’s and Subcontractor’s Certificate; and Form E-590 Certificate of Resale. (Directive No. SD-04-1, North Carolina Department of Revenue, June 1, 2004, released June 21, 2004.)