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 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.
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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.
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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.
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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.
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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 48-57.4 or qualifies for taxation
under the provisions of the
Georgia Forest Land
Protection Act as defined in
Coded Section 48-5-7.7
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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 multiyear 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.
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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:
(a)
(b)
(c)
(d)
(e)
(f)
IRS schedule F
IRS form 4835
IRS schedule E
IRS form 4797
IRS form 1065
IRS form 1120 0r 1120(s)
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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
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IF USER DOES NOT QUALIFY:
• They will receive a message to call our Call
Center at 1-855-FARM-TAX
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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.
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General Rules
2012 NAICS Codes
11111
11112
11113
11114
11115
11116
11119
1112
1113
1114
11191
11192
11193
11194
111991
111992
111998
Soybean Farming
Oilseed (except Soybean) Farming
Dry Pea and Bean Farming
Wheat Farming
Corn Farming
Rice Farming
Other Grain Farming
Vegetable and Melon Farming
Fruit and Tree Nut Farming
Greenhouse, Nursery, and Floriculture Production
Tobacco Farming
Cotton Farming
Sugarcane Farming
Hay Farming
Sugar Beet Farming
Peanut Farming
All Other Miscellaneous Crop Farming
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General Rules
2012 NAICS Codes
11211
11212
11213
1122
11231
11232
11233
11234
11239
1124
1125
11291
11292
11293
11299
Beef Cattle Ranching and Farming, including Feedlots
Dairy Cattle and Milk Production
Dual-Purpose Cattle Ranching and Farming
Hog and Pig Farming
Chicken Egg Production
Broilers and Other Meat Type Chicken Production
Turkey Production
Poultry Hatcheries
Other Poultry Production
Sheep and Goat Farming
Aquaculture
Apiculture
Horses and Other Equine Production
Fur-Bearing Animal and Rabbit Production
All Other Animal Production
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General Rules
2012 NAICS Codes
1131
1132
1133
1141
1142
115111
115112
115113
115114
Timber Tract Operations
Forest Nurseries and Gathering of Forest Products
Logging
Fishing
Hunting and Trapping
Cotton Ginning
Soil Preparation, Planting, and Cultivating
Crop Harvesting, Primarily by Machine
Postharvest Crop Activities (except Cotton Ginning)
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General Rules
2012 NAICS Codes
115115
115116
1152
1153
31111
31142
3115
311611
311615
31213
49313
Farm Labor Contractors and Crew Leaders
Farm Management Services
Support Activities for Animal Production
Support Activities for Forestry
Animal Food Manufacturing
Fruit and Vegetable Canning, Pickling, and Drying*
Dairy Product Manufacturing*
Animal (except Poultry) Slaughtering*
Poultry Processing
Wineries*
Farm Product Warehousing and Storage
*If on a farm.
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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.
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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.
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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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