Georgia Agricultural Tax Exemption

The Georgia Agricultural Tax Exemption (GATE) provides sales tax exemptions to agricultural and agriculture-related industries, including:

• Agriculture
• Apiculture
• Aquaculture
• Horticulture
• Silviculture
• Viticulture
• Vegetable products

To be eligible for the sales tax exemption, a minimum of $2,500 per year must be earned through qualifying agricultural activities.

Applying for GATE

Applications for GATE are made through the State of Georgia and must be renewed annually.

More information and application materials are available on the state website:
https://forms.agr.georgia.gov/GATE/

Requirements for Little Ocmulgee EMC Members

Members with approved GATE authorization (a GATE card) must complete the following:

• Fill out the GATE Addendum available on the state website
• Provide a copy of the GATE card
• List the account number for each account for which sales tax exemption is being claimed

Both the completed Addendum and a copy of the GATE card must be submitted to Little Ocmulgee EMC.
Without these documents, the cooperative cannot grant the sales tax exemption.

Renewal and Ongoing Compliance

• GATE cards must be renewed annually
• The GATE Addendum must be resubmitted each December to continue the sales tax exemption
• If the GATE card and Addendum are not resubmitted in December, sales tax will be charged beginning in January

Additional Information

For more information on the Georgia Agricultural Tax Exemption program, please visit:
https://forms.agr.georgia.gov/GATE/

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