georgia agricultural tax exemption (gate)

The Georgia Agricultural Tax Exemption program (GATE) is an agricultural sales and use tax exemption

certificate issued by the Georgia Department of Agriculture (GDA) that identifies its user as a qualified

farmer or agricultural producer. This year, there have been a few changes in the application process for

GATE, one of which is that the application process is now entirely online. Mailed applications are no

longer accepted. Follow this step-by-step guide to apply.

Choose the option from which you earn the most income and press “Continue.”

Selecting “D” will place your application under further review, after which you will be

contacted by a GDA representative.

GEORGIA AGRICULTURAL

TAX EXEMPTION (GATE)

APPLICATION GUIDE

Apply in 9 easy steps

Make sure you have the following information ready:

1) Taxpayer ID Number 2) Type of Tax Forms Filed 3) Email address

Visit agr.georgia.gov/apply-gate-card with your favorite web browser.

If you do not have an active card, select APPLY from the top of the page.

GATE application guide | Page 1 of 3

Select your type of ag operation.

Choose the category that best fits

your operation.

Fill out the requested information.

To qualify for a GATE card, you must provide a taxpayer ID number. This information will be

submitted to the Georgia Department of Revenue for verification. You must use the

taxpayer ID number that you use when filing your farming revenue. Please check with

your tax preparer if you are not sure of the correct number to use.

Select your method of taxpayer ID and enter the number to the right of your selection.

CONTINUES ON NEXT PAGE

GATE application guide | Page 2 of 3

Select all the tax forms you file. If only “Other” is selected, your application will be placed

under further review, after which you will be contacted by a GDA representative.

Read and check each box then select your method of payment.

Thank you for applying for a GATE card!

If you are approved, you will receive a card like the one below and two key fobs soon.

Please email farmtax@agr.georgia.gov or call us at 855-FARM-TAX with any questions or

concerns. We are available to speak with you M-F 8 AM - 5 PM.

GATE application guide | Page 3 of 3

GATE XXXXX

JOHN DOE FARMS

John Doe

465 Farm Road

Cisco, GA 30708

CARD IS VALID UNTIL 12/31/2019

CERTIFICATE EXPIRES 12/31/2022

The Georgia Farmers and Consumers Market Bulletin is the official communication

channel for GATE information: agr.georgia.gov/market-bulletin

Georgia Department of Agriculture | agr.georgia.gov/GATE