GATE Program

GATE Program

The Georgia Agricultural Tax Exemption (GATE) is a legislated program that offers qualified agriculture producers certain sales tax exemptions. If you qualify, you can apply for a certificate of eligibility.

 

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The 2024 GATE season is now open

The 2024 GATE season is now open. You can apply for a new certificate or renew any of your certificates that expired in 2023. New and renewed certificates will be active from the date of payment through December 31, 2026.

** If your certificate expires in 2024 or later, a new plastic card for 2024 was mailed to you in early November.  You do not need to renew your card or take any other action.

Is the information on your card not correct? Update your information or request a replacement here.

Highlights

  • About this Program

    The application and renewal system for 2024-2026 GATE cards is now open. Fees for all cards must be paid as part of your online application, by credit card or ACH only.  If your GATE certificate has already expired you can not renew it and will need to apply for a new card.  

    If you do not have an active GATE card, apply for a 2024-2026 card here.  Applications for 2023-2025 cards are no longer available.

    If your GATE card expired December 31, 2023, renew your GATE card here.  Expiration date is shown as "CERTIFICATE EXPIRES" on the front of your plastic card.  Please note that if your business name, primary contact, or physical address has changed from what is on your card, you will need to email  farmtax@agr.georgia.gov to get that corrected before you renew.  You can change all other contact information while you renew.

    You can check the status of your card here.  The "GATE Card Payment History" section shows the period for which your GATE card is active.

    Active cardholders: is the information on your card not correct? Update your information or request a replacement here.  (If your card has already expired, you can change your contact information when you renew your card online).

    Please note that if your card expires in 2024 or later, a new plastic card for 2024 was mailed to you in early November.

    Make Sure that You

    • Have a valid email address (free email service can be obtained from Gmail or Outlook)
    • Know the Taxpayer ID Number associated with your farm or business
    • Know the tax forms you file for your farm or business
    • Have read the step-by-step GATE Application Guide below

    Refunds and missing cards

    You have 45 days after paying for a card to notify GDA if you didn’t receive it. After that, you’ll be charged $30 for a replacement card.
     
    Refunds will only be given for multiple payments on accounts or if a duplicate account has been created. No refunds will be given on a multiple-year GATE card when the farm is sold or is no longer operating.

    Contact Us

    For assistance, call the Customer Service Center at 855-FARM TAX (855-327-6829) or email farmtax@agr.georgia.gov.

    Frequently Asked Questions
  • Merchants, Read This!

    Merchants: you are responsible for making sure that you only allow tax exemptions to active GATE cardholders for purchases that are eligible under the law.  Follow these guidelines:

    Always check card status before each purchase, to make certain the card is not suspended or revoked. You can see the card status and authorized users at out GATE Card status check page.

    Always check IDs to make sure the person making the purchase is the person on the GATE Card or an authorized card user (see the GATE Card status check page).

    If you have any doubts whether a purchase is exempt, do not just take the customer's word. Contact the GATE Program.

    Always keep copies of receipts and purchases from your customers

    Be aware of GATE Rules and Regulations before giving any tax exemptions. If you have questions, contact the GATE Program.

  • Market Bulletin

    We’re pleased to partner with the Farmers and Consumers Market Bulletin. The Bulletin is the official source of information for the GATE program, and it includes tips and guidance to ensure the integrity of the program’s goals.

    All active GATE members have free access to Market Bulletin content. You’ll need your GATE card number and the zip code printed on the card to access the Market Bulletin digital content.

Laws & Regulations

The GATE Statute is the Georgia law that defines and regulates the agricultural tax exemption.

The Department of Revenue rule gives further definition of terms within the law.

Laws and Regulations

Resources and Partners