Georgia Agricultural Tax Exemption
AgricultureApicultureAquacultureHorticultureSilvicultureViticultureVegetable products A minimum of $2,500 a year must be earned through these businesses in order to be eligible for sales tax exemption.
Applications for GATE are made through the State of Georgia and must be renewed annually. More information can be found on the state website at https://forms.agr.georgia.gov/GATE/
Members that have approved GATE authorization (a GATE card) must fill out the GATE Addendum available at the state web site and present it, along with a copy of the GATE card, to Little Ocmulgee EMC. The account number of each account that they wish to claim sales tax exemption must be listed on the form. Without a copy of the GATE card and the Addendum, the coop cannot grant the sales tax exemption.
GATE cards must be renewed annually, and the GATE Addendum must be filled out and resubmitted to Little Ocmulgee EMC each December to continue sales tax exemption. If the GATE card is not resubmitted in December, sales tax will be charged beginning in January.
For more information on GATE, please see the state website at https://forms.agr.georgia.gov/GATE/.