Georgia Department of Revenue Provides Insight on Agricultural Exemption

Friday, August 31st, 2018

 
 
Agricultural machine tending soy fields.
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Georgia
Exempt Entities

The Georgia Department of Revenue recently released guidance that provides important details about how its agricultural exemption applies.

Georgia exempts agricultural production inputs, energy used in agriculture, and agricultural machinery and equipment that is sold to a qualified agricultural producer.

The publication addresses (1) who qualifies for the exemption as an agricultural producer; (2) how qualified agricultural producers should claim the exemption; (3) exempt items; and (4) the definitions of "agricultural operation," "agricultural production inputs," "animals," and "energy used in agriculture." The publication also addresses how certain things should be stated on an invoice for the purpose of the exemption, seller obligations, penalties, and whether contractors can make exempt purchases under the exemption.

/sites/default/files/newspdf/GeorgiaAgriculturalExemption


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