2019 Changes to the Georgia Agricultural Tax Exemption (GATE) Program

Nov 19th, 2018

The Georgia Department of Agriculture recently published detailed guidance on changes to the 2019 Georgia Agricultural Tax Exemption (GATE) program.

Agricultural producers now qualify under the program if they generate annual income of at least $5,000 or more from aggregate sales of livestock and qualifying crops.

The income requirement was previously $2,500, and it only applied to non-aggregate (single crop) sales of timber, orchard crops, pecans, blueberries, blackberries, olives, and horticulture. However, livestock now qualifies as a long-term agricultural product under the 2019 GATE program.

The publication also provides information on how to apply for an exemption card, card effective dates, card misuse, and requirements for retailers making exempt sales.