Following the conclusion of the 2016 Legislative Session on March 24, the Department of Revenue issued a new Policy Bulletin that provides guidance on the use and enforcement of the Georgia Agricultural Tax Exemption (GATE) program.
The GATE program is an agricultural sales and use tax exemption certificate issued by the Department of Agriculture that identifies its user as a qualified farmer or agricultural producer.
While the GATE law remains unchanged, time was spent by legislators during this legislative session discussing the merits of the program. It is important that tree farmers and those approved to use a GATE card be proactive in curbing abuse and remain good stewards of this important benefit. This includes adhering to all rules and regulations, and ensuring other GATE card holders and businesses are operating appropriately under the program.
To qualify for the GATE program, landowners must be “Qualified Agricultural Producers’, the criteria of which is listed and defined in the bulletin, along with answers to a number of questions including what items qualify, how to make purchases, what are the penalties for a lost GATE card and more.
Click here for a quick reference guide of qualified uses of the GATE card from the Georgia Farm Bureau. Should you have any questions about the program or qualified uses, please contact the Department of Agriculture at 1-855-FARM TAX (327-6829) or by email at firstname.lastname@example.org. To report fraud or abuse, contact the Georgia Department of Revenue at 1-877-423-6711.