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How to Apply and other General Information

How to Apply and other General Information. What is GATE?. The Georgia Agriculture Tax Exemption (GATE) is an agricultural sales and use tax exemption. This certificate is issued by the Department of Agriculture and identifies its user as a qualified agriculture producer.

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How to Apply and other General Information

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  1. How to Apply and otherGeneral Information

  2. What is GATE? The Georgia Agriculture Tax Exemption (GATE) is an agricultural sales and use tax exemption. This certificate is issued by the Department of Agriculture and identifies its user as a qualified agriculture producer.

  3. How do I apply for the GATE Certificate? A: The Georgia Department of Agriculture will accept applications online or by mail. • Apply online at www.agr.georgia.gov; the fee is $20 for the online application; or • Download and/or print off an application to mail in; the fee is $25 for a written application.

  4. Who DOES qualify for a registration number? A person, business or corporation, engaged in the production of agricultural, nursery or timber products for sale in the regular course of business is eligible for a registration number. This number can be used to claim an exemption from Georgia sales tax on the purchase of qualifying items. Applicants must meet at least one criterion for qualification.

  5. Criteria 1 The person or entity is the owner or lessee of agricultural land or other real property from which $2,500.00 or more of raw agricultural products were produced and sold during the year, including payments from government sources.

  6. Criteria 2 The personal or entity is in the business of providing for hire custom agricultural services, including, but not limited to, plowing, planting, harvesting, growing, animal husbandry or the maintenance of livestock, raising or substantially modifying raw agricultural products; or the maintenance of agricultural land from which $2,500.00 or more of such services were provided during the year.

  7. Criteria 3 The person or entity is the owner of land that qualifies for taxation under the qualifications of bona fide conservation use property as defined in Code Section 48-5-7.4 or qualifies for taxation under the provisions of the Georgia Forest Land Protection Act as defined in Coded Section 48-5-7.7

  8. Criteria 4 The person or entity is in the business of producing long-term agricultural products from which there might not be annual income, including but not limited to, timber, pulpwood, orchard crops, pecans, and horticultural or other multi-year agricultural or farm products. Application must demonstrate that sufficient volumes of such long-term agricultural products will be produced which have the capacity to generate at least $2,500.00 in sales annually in the future.

  9. The applicant may be required to provide proof of eligibility and attest forms are on file from previous year’s tax records or schedules, including but not limited to: • IRS schedule F • IRS form 4835 • IRS schedule E • IRS form 4797 • IRS form 1065 • IRS form 1120 0r 1120(s)

  10. Types of Agricultural Services Included • Agricultural Inputs • Animal Husbandry • Growing • Harvesting • Maintenance of Livestock • Maintenance of Agricultural Land • Planting • Plowing • Substantially Modifying Agricultural Products* • *Further info will need to be provided

  11. IF USER DOES NOT QUALIFY: • They will receive a message to call our Call Center at 1-855-FARM-TAX

  12. General Rules • Applicant seeking GATE Certificate may be regarded as an agriculture producer under one or more of following North American Industry Classification System (NAICS) Codes and shall be used by applicant to determine which code applicant may fall under for purposes of eligibility when applying for GATE Certificate (listed on application). • Applicant must provide the name of primary certificate holder and the names of no more than (2) authorized users.

  13. General Rules2012 NAICS Codes 11111 Soybean Farming 11112 Oilseed (except Soybean) Farming 11113 Dry Pea and Bean Farming 11114 Wheat Farming 11115 Corn Farming 11116 Rice Farming 11119 Other Grain Farming 1112 Vegetable and Melon Farming 1113 Fruit and Tree Nut Farming 1114 Greenhouse, Nursery, and Floriculture Production 11191 Tobacco Farming 11192 Cotton Farming 11193 Sugarcane Farming 11194 Hay Farming 111991 Sugar Beet Farming 111992 Peanut Farming 111998 All Other Miscellaneous Crop Farming

  14. General Rules2012 NAICS Codes 11211 Beef Cattle Ranching and Farming, including Feedlots 11212 Dairy Cattle and Milk Production 11213 Dual-Purpose Cattle Ranching and Farming 1122 Hog and Pig Farming 11231 Chicken Egg Production 11232 Broilers and Other Meat Type Chicken Production 11233 Turkey Production 11234 Poultry Hatcheries 11239 Other Poultry Production 1124 Sheep and Goat Farming 1125 Aquaculture 11291 Apiculture 11292 Horses and Other Equine Production 11293 Fur-Bearing Animal and Rabbit Production 11299 All Other Animal Production

  15. General Rules2012 NAICS Codes 1131 Timber Tract Operations 1132 Forest Nurseries and Gathering of Forest Products 1133 Logging 1141 Fishing 1142 Hunting and Trapping 115111 Cotton Ginning 115112 Soil Preparation, Planting, and Cultivating 115113 Crop Harvesting, Primarily by Machine 115114 Postharvest Crop Activities (except Cotton Ginning)

  16. General Rules2012 NAICS Codes 115115 Farm Labor Contractors and Crew Leaders 115116 Farm Management Services 1152 Support Activities for Animal Production 1153 Support Activities for Forestry 31111 Animal Food Manufacturing 31142 Fruit and Vegetable Canning, Pickling, and Drying* 3115 Dairy Product Manufacturing* 311611 Animal (except Poultry) Slaughtering* 311615 Poultry Processing 31213 Wineries* 49313 Farm Product Warehousing and Storage *If on a farm.

  17. General Rules • No seller, retailer, vendor or dealer shall be authorized to forego collection of sales and use taxes unless proof of eligibility under GATE is provided. • GATE Certificate is non-transferable. • Any unauthorized use of GATE Certificate may result in criminal prosecution.

  18. Timelines • November 15th is the date to begin applying for GATE • Each GATE Certificate is good from January 1 until December 31st. Certificates must be renewed annually.

  19. Learn more and apply • Visit www.agr.georgia.gov for more information, online applications and other important GATE details. • Call the Georgia Department of Agriculture with questions or concerns at 1-855-FARM-TAX.

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