Georgia Proposes Amending Rule on Agriculture Exemptions

The Georgia Department of Revenue (DOR) proposed amending Ga. Comp. R. & Regs. r. 560-12-2-.03 on sales and use tax exemptions for agriculture production inputs, agricultural machinery and equipment, and energy used in agriculture. The proposed amendments make the following changes: 1) qualified agricultural producers may obtain a Georgia Agricultural Tax Exemption (GATE) certificate; 2) GATE certificate holders must meet the rule requirements to qualify for the exemptions in Ga. Code Ann. Section 48-8-3.3; and 3) effective from May 3, GATE card applicants are required by Ga. Code Ann. Section 48-8-3.3(d)(2) to provide to the Georgia Department of Agriculture a ...