See the GATE Program page for links to apply, renew, update your information, and check your card status. We also have guides, special forms, and other resources.
The Georgia Department of Agriculture accepts applications online at our GATE Program page.
Cooperative Extension offices and County Farm Bureau offices will help applicants complete a GATE application online. Visit or call your nearest office for more details.
A list of Georgia Farm Bureau offices is available at https://www.gfb.org/about-us/contact-us.cms.
A list of county Extension Offices is available at http://extension.uga.edu/county-offices.html.
GATE Certificates last for a 3-year period. The expiration date is always December 31 of the final year, regardless of what month the certificate was issued.
Your card is valid for a single calendar year. You’ll get a new card each year free of charge.
More information and full descriptions of each NAICS code can be found on the U.S. Census Bureau’s website: www.census.gov. The GATE program is based upon the 2017 NAICS codes and you can research each code to determine which one best describes your business or farm operation.
Yes, from the GATE Program page.
You can change your mailing address and contact information while renewing your GATE card. Be sure to review your personal information for accuracy.
You can also update your mailing address and contact information on an active GATE card from the GATE Program page. You’ll need your password in order to log in.
Keep your mailing address, email, and phone number up to date in the GATE system so that you can receive updates and information from GDA.
You can request a replacement card for $30 from the GATE Program page.
Application fees cover costs associated with the GATE program.
The commissioner, at his/her discretion, can allow a person or entity to qualify if they’re "actively engaged in the production of agricultural products and have or will have created sufficient volumes to generate in aggregate at least $5,000 in annualized sales."
To be considered for this provision, complete the application and explain in the designated area why you believe you qualify. The commissioner will review your application and make a decision.
You’ll get a password reminder via both the U.S. Mail and email. You’ll use your GATE # and password to access the system. Your user information will auto-populate, but you must verify qualifications and requirements.
NAICS stands for the North American Industry Classification System. NAICS codes identify virtually every type of business practice or service performed in the U.S. Not all businesses can participate under the GATE program. The eligible codes are listed in the official GATE Rules and Regulations.
Many of our farmers could potentially qualify for GATE under different NAICS codes. For application purposes, you must pick one NAICS code that best describes your farm’s primary agricultural commodity. If you farm cotton, peanuts and soybeans, and cotton is your most important crop, choose cotton.
associated with your federal tax return that shows your farm revenues. Revenue officials use it to match the qualifying information on your application with tax documentation held by the State of Georgia.
The system will accept the following types of taxpayer IDs:
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Georgia Sales and Use Tax number
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Georgia Corporate Income Tax number (FEIN - Federal Employee Identification Number)
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Georgia Individual Income Tax number (Social Security Number)
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"Out-of-state" will use either SSN or FEIN
Applicants can identify their appropriate tax number by registering with the Georgia Tax Center website: http://gtc.dor.ga.gov
You’ll be given a reason for the denial and the licensing fee will be returned to you. Any denial may be appealed to the Georgia Agriculture Tax Exemption Advisory Board in writing within 30 days. Appeals should be sent to the Georgia Agriculture Tax Exemption Program at 19 Martin Luther King Jr. Drive, Suite 601, Atlanta, GA 30334.
You can only use your GATE card for qualifying agricultural products that you’ll use on your farm. If you want to know which agricultural products are qualified, refer to the Exemption Guide on the GATE Program page.
No, you must have a GATE Card at the time of purchase to be eligible for the tax exemption.
You can qualify under the long-term income provision if you make an average of at least $5,000 per year in revenue.
Ultimately, the size of your timber holdings will determine if you’re eligible. In the example above, the timber must produce $75,000 of revenue if harvested 15 years from the time of planting.
Yes, but only under certain circumstances. A provision allows the commissioner to accept other tax forms at his/her discretion. To qualify, complete the application and (in the designated area) explain why you believe a different tax form should be accepted. The tax form must show at least $5,000 in annual revenue. The GDA will review your application and make a decision.
In the example above, the pecan orchard would have to produce at least $50,000 of revenue from the orchard 10 years after the time of loss.
An irrigation business can’t qualify because it would be considered a contractor.
Usually there’s no sales tax on cattle purchases. You can qualify for the GATE card if you show that you’ll be making more than $5,000 a year in your cattle business.
Yes.
Yes.
Yes. GDA rules state that any agribusiness meeting one of the qualifications for an agricultural producer, and having an NAICS code listed in the rules, will qualify. Cotton gins have an NAICS code (115111), so if a producer meets the criteria, he or she would qualify.
Sorry, but you do not qualify for the GATE Program.
Sorry, but you do not qualify for the GATE Program.
Yes. Sales tax exemptions are granted to separate legal entities, each with its own registration for tax purposes. If you have several legal entities operating under separate legal names, each of which owns or operates exempt machinery/equipment or receives exempt energy through meters, then each must have a separate GATE card.
If you have separate meters, your utility provider(s) may require a GATE addendum for “Metered Energy Sold to A Qualified Agriculture Producer.” You can find this addendum on the GATE Program page.