GATE

Georgia Agricultural Tax Exemption

The Georgia Agriculture Tax Exemption program (GATE) is an agricultural sales and use tax exemption certificate issued by the Department of Agriculture that identifies its user as a qualified farmer or agricultural producer. 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. The program replaced the Agricultural Certification of Exemption (ST-A1) form.