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Legislation Requires Agriculture Producer Own a Certificate to Receive Sales Tax Exemption

Date: 11/15/2012
Author: Bryan Tolar, Georgia Agribusiness Council
Origin: Georgia Department of Agriculture

Earlier this year, Georgia lawmakers passed a new law that expands the sales tax exemptions of agricultural inputs and energy to help agribusinesses be more competitive. Now that the new law is in place, the Georgia Department of Agriculture is about to begin the required certification process that is part of the law - it is referred to as the Georgia Agriculture Tax Exemption or GATE Program. The registration process is set to begin Thursday, November 15.

Effective January 1, 2013, a qualified agricultural producer must have a certificate issued by the Georgia Department of Agriculture in order to receive the exemption of sales tax on ag inputs and energies. This certification process replaces the use of Agricultural Certificates of Exemption (ST-A1) forms. The annual cost is $20.00 for utilizing the online application and $25.00 for a paper application. Payment can be made to the Georgia Department of Agriculture with Visa, MasterCard or check.

For more detailed information, please refer to the GATE documents provided below.

Georgia Agriculture Tax Exemption Brochure

Georgia Agriculture Tax Exemption Rules & Definitions

Georgia Agriculture Tax Exemption Application Form