- Owns or leases agricultural land or other real property from which $2,500 or more of agricultural products were produced and sold during the year,
- Is in the business of providing custom agricultural services for hire,
- Owns land that qualifies for taxation as bona fide conservation use property under the Georgia Forest Land Protection Act,
- Is in the business of producing long-term agricultural products from which there might not be annual income (such as timber or pecans), but for which the applicant can demonstrate that at least $2,500 in annual sales will occur in the future, or
- Is actively engaged in the production of agricultural products or has sufficient volume to generate at least $2,500 in annual sales
Anyone meeting any of the above criteria can apply to the state’s commissioner of agriculture and request an agricultural sales and use tax exemption certificate.
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