Welcome to GATE

The Georgia Agriculture Tax Exemption (GATE) is a program created through legislation, which offers qualified agriculture producers a sales tax exemption on agricultural equipment and production inputs. Qualified farmers and agricultural producers can apply to receive a certificate showing that they are eligible for this exemption.

You can now apply for a new 2023 - 2025 GATE card or renew a GATE card that is about to expire.

If you do not have a current GATE card, apply for a new card. New cards are active 2023 - 2025.

If your current GATE card expires this year (December 31, 2022), renew your card for 2023 now. If your card has already expired you will need to apply for a new one. You can renew existing GATE cards through December 31, 2022. After that, you will need to apply for a new card.

Fees for all cards must be paid online by credit card or ACH only. The Georgia Department of Agriculture does not accept mailed in checks as payment for GATE card fees.

Important! You have 45 days after paying for a card to notify GDA if you have not received your card in the mail. If you do not contact GDA within that period you will need to pay a fee of $30 for a replacement card.

We are pleased to announce a sponsorship with our Farmers and Consumers Market Bulletin. The Bulletin serves as the official GATE program information source. It includes periodic tips and guidance to ensure integrity of the program. All active GATE members have access to view Market Bulletin content online at no added cost. You will need your GATE card number and the zip code printed on the card to access the Market Bulletin digital content. If you already have a Market Bulletin subscription you can access content as usual.

Note: Refunds will only be given for multiple payments on accounts or if a duplicate account has been created. No refunds will be given for any reason on a multiple-year GATE card when the farm is sold or is no longer operating.

For assistance, call the Customer Service Center at 855-FARM TAX (855-327-6829) or email farmtax@agr.georgia.gov.

GATE resources

  • GATE Program Flyer
  • GATE Application Guide (step by step)

  • GATE Rules
  • GATE Retail Poster

  • Market Bulletin Login

    • FAQ's

    To learn more about GATE read our Frequently Asked Questions...

    Related resources

  • GA Dept of Revenue
  • GA Dept of Revenue Rules & Regs - 560-12-2-.03

  • NAICS Information
  • 2017 NAICS Farm Exemption Codes

  • Georgia Dept. of Revenue GATE Agriculture Exemptions Policy Bulletin August 21,2018
  • Exemption Certificates
  • Exemption Guide

    • Other information

    You may email your questions or comments directly to farmtax@agr.georgia.gov.
    To contact our call center between the hours of 8am and 5:00pm M-F, dial 1-(855)-FARM TAX, or
    1-(855) 327-6829.

  • GATE Addendum for Metered Energy
  • TSD Sales Tax Claim for Refund Form
  • Georgia Grown