Who is a Qualified End User?
- A Consumer (who cannot be a business)
- A Restaurant
- A Retail Food Establishment (establishment whose main function is to sell food to consumers ie: convenience stores, grocery stores).
- A grocery store or distribution center that purchases a product from you and then ships it to another of its chain stores is NOT a qualified end user.
- Restaurants and retail food establishements must in state or within 275 miles of your farm. If 275 mi takes you across a state or national border, the buyer is still a qualified end user.
For more information on what you need to do if you are eligible for the qualified exemption click here.