Georgia – Agricultural Exemption Certificates

1/30/2013

SALT Report 2092 – The Georgia Department of Revenue issued an informational bulletin regarding agricultural certificates of exemption. The purpose of the bulletin is to notify dealers and purchasers that the Agricultural Certificate of Exemption – Form ST-A1 is no longer valid for purchases that occur after January 1, 2013.

Instead, agriculture producers must provide sellers with a Georgia Agriculture Tax Exemption Certificate in order to make tax exempt purchases of machinery, equipment, inputs, and energy. Additionally, qualified agriculture producers making exempt purchases of metered energy must provide their suppliers with the account number, services address, and meter number associated with each meter qualifying for exemption using the GATE Addendum.

All dealers will be required to obtain a new GATE Certificate each year from agriculture producers who make exempt purchases.  GATE Certificates are restricted to purchases of agricultural machinery and equipment, agricultural production inputs, and energy used in agriculture.

For Further Information

Georgia Department of Revenue – Tax Information Bulletin SUT 2013-01-28