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

Monday, November 19th, 2018

Tractor spraying soy bean crops with pesticides.
Exempt Entities

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.


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Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

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