Certified Public Accountants - BYRT CPAs LLC...Certified Public Accountants [email protected] 1 BYRT Way...
Transcript of Certified Public Accountants - BYRT CPAs LLC...Certified Public Accountants [email protected] 1 BYRT Way...
Certified Public Accountants
1 BYRT Way 722 S. Main Street 105 East Dame Avenue 102 Lee Avenue Alma, GA 31510 Baxley, GA 31513 Homerville, GA 31634 Waycross, GA 31501 Phone: 912-632-7171 Phone: 912-367-9888 Phone: 912-487-5414 Phone: 912-283-8889 Fax: 912-632-6663 Fax: 912-367-0116 Fax: 912-487-5314 Fax: 912-283-1971
Gate Cards
Dear Client,
We wanted to inform you that the 2019 GATE card application period is now open. If you believe you would qualify you should visit the GA Dept. of Agriculture website at https://forms.agr.georgia.gov/GATE/ to log in and begin steps to process your account. The Dept. of Agriculture only accepts online applications; mailed application are not accepted. You will be asked to provide one of three tax identification numbers (Use the same tax identification number that is associated with your farm on your federal tax return).. In-state residents will need to provide one of the following items:
1. Georgia Sales and Use Tax number 2. Georgia Corporate Income Tax number (The EIN# of your farm) 3. Georgia Individual Income Tax Number (your Social Security number)
a. This would be used if you do not have a separate EIN# for your farm and you file your farm on the Sch. F of your Form 1040.
Out-of-State residents will need to provide either:
1. Social Security number or 2. Federal Employee Identification Number.
The GA Dept. of Revenue will match these numbers to the tax returns you have on file with the State of Georgia. We’ve attached additional information and frequently asked questions provided by the GA Dept. of Agriculture.
We hope this information helps you understand the Gate Card. Please call us if you wish to discuss your particular tax situation and if you qualify.
Very truly yours,
James A. Beal IV, CPA, CFP®
Debra C. Yonz, CPA
James S. Rivers III, CPA, CFP®
Larry G. Taylor, CPA
Georgia Department of Agriculture 19 Martin Luther King Jr. Drive SW Atlanta, Georgia 30334-4201
Gary W. Black Commissioner
For assistance, call the Customer Service Center at 1-855-327-6829. You can also send an email to [email protected]
Executive Summary Georgia Agricultural Tax Exemption (GATE) Program
In 2012, the Georgia General Assembly adopted sweeping tax reform legislation that made a number of modifications to the State’s tax code and how certain programs would be administered moving forward. Included in these changes was the adoption of the Georgia Agricultural Tax Exemption, or GATE, program which took effect on January 1, 2013. The GATE program allows for certain state and local sales tax exemptions on eligible agricultural purchases for “qualified” agricultural producers.
The GATE program is coordinated through partnership with the Georgia Department of Revenue and the Georgia Department of Agriculture. The Georgia Department of Agriculture is charged with the administration of the program and to determine if an agricultural producer meets certain eligibility requirements. If an applicant is approved our Customer Service Center will issue the client a GATE certification card. The card will contain an identification number, an effective use date, the name of the primary card holder and the physical address of the business.
The sales and use tax exemptions for the GATE program may fall under three general categories as outlined in the Georgia Department of Revenue’s, “Rule 560-12-2-.03, Agriculture Exemptions”, to include agricultural inputs, farm machinery and equipment, and energy used in agriculture. Individual product exemptions will depend upon the type of farming operation and how the primary card holder qualifies for the program. Any person making a sale of an eligible product must collect sales and use tax unless the purchaser furnishes the seller with a valid GATE card. It is highly recommended that individuals review all program details prior to application. Any unauthorized use of the GATE certificate may result in criminal prosecution.
Effective for 2014, in addition to meeting the eligibility requirements, all new GATE applications will required to submit verification of lawful presence as required by O.C.G.A. § 50-36-1. This statewide requirement applies to any public benefit issued by the State of Georgia and includes certifications, license and registrations. Applicants will be required to complete a notarized affidavit and provide one form of acceptable documentation, such as a photo copy of driver’s license, for verification.
We, at the Georgia Department of Agriculture, take our role in stewarding public resources very seriously. We remain committed to providing superior customer service and have established a full service Customer Service Center to assist clients with questions and to help in determining program eligibility. For more information please visit the GATE website at https://forms.agr.georgia.gov/GATE
Georgia Department of Agriculture (GDA)
Frequently Asked Questions about the GATE Program
Q: How do I apply for the GATE Certificate?
The Georgia Department of Agriculture accepts online applications. To apply online, visit
www.agr.georgia.gov.
Cooperative Extension offices and County Farm Bureau offices will often assist farmers in completing a GATE
application online. Visit or call your nearest office for more details.
• A list of Georgia Farm Bureau offices is available at https://www.gfb.org/about-us/contact-us.cms.
• A list of county Extension Offices is available at http://extension.uga.edu/county-offices.html.
If you have any questions regarding the GATE Program application and renewal process, or need further
assistance, you can email the Georgia Department of Agriculture at [email protected] or call 1-855-
FARM-TAX.
Q: Why is there a certification fee for the GATE card?
The Georgia General Assembly provided that an application fee be collected in order to cover the costs
associated with administration of GATE program.
Q: How do I know if I am signing up for a 1, 2, or 3-year GATE certificate?
All new GATE certificates are for the 3-year period.
As program changes are being implemented, renewals will be phased in to cover one year, two years, or
three years. The period is determined automatically and cannot be selected by the applicant. The
length of your GATE Certificate is determined by your renewal amount.
• 1-year card = $50
• 2-year card = $100
• 3-year card = $150
All GATE certificates renewed after 2020 will last 3 years.
Q: When does my GATE Certificate expire?
New GATE Certificates last for a 3-year period, and 2019 renewals may last for a 1-year, 2-year, or 3-year
period. The expiration date for this period is always December 31 of the final year, regardless of what
month the certificate was issued.
The actual card is valid for a single calendar year. You will receive a new card each year. There is no
additional cost to cardholders for receiving the new cards.
Q: What do I need to do to replace a lost or stolen card?
You can request a replacement card for $30 from the GATE website.
Q: If I am renewing, will my information auto-populate into the application/renewal page once I enter my GATE
card number?
Cardholders renewing will get a mailed letter and an emailed letter containing a password. They will use
their GATE# and password to access the system. User info will auto populate, but you will have to verify
qualifications and requirements.
Q: How do I change my mailing address on my GATE card?
If you are renewing your GATE card, you can modify your mailing address and contact information while
you are renewing. All GATE cardholders should review their personal information for accuracy at the
time of renewal.
You can also update the mailing address and contact information on an active GATE card at any time
from the GATE web page. You will need your password in order to log in and change this information.
We encourage you to keep your mailing address, email, and phone number current in the GATE system
so that you can receive updates and information from GDA.
Q: Can retailers check someone’s GATE status?
Yes, from the GATE webpage.
Q: The GATE application requires me to choose a NAICS code. What is a NAICS code and where can I find more
information about what they mean?
NAICS stands for the North American Industry Classification System and defined by the United States
Census Bureau. These codes identify virtually every type of business practice or service performed in
the U.S. Under the GATE program only certain types of business or farming practices are allowed for
participation. The eligible codes are listed in the official GATE Rules and Regulations.
Q: I farm several different crops and qualify under several different NAICS codes, how do I know which code to
choose?
Many of our farmers could potentially qualify for GATE under different NAICS codes. For application
purposes it is required to pick one NAICS code that best describes your farm’s primary agricultural
commodity. If you farm cotton, peanuts and soybeans for example we encourage you to pick the one
NAICS code that best describes your operation. If cotton farming comprises the bulk of your farming
operation then you would want to select “Cotton Farming – 11192”.
Q: Where can I find more information about a specific NAICS code?
Additional information and full descriptions of each NAICS code can be found on the U.S. Census
Bureau’s website located at www.census.gov. The GATE program is based upon the 2017 NAICS codes
and you can research each specific code to determine which one best describes your business or farm
operation.
Q: What Taxpayer ID should I use as my “state taxpayer identification number”?
The state taxpayer identification number submitted must be the tax number associated with your
federal tax return which reflects your farm revenues and is needed by tax revenue officials to match the
qualifying information on your application to the tax documentation held on file with the State of
Georgia.
The system will accept the following types of taxpayer ID’s:
• Georgia Sales and Use Tax number
• Georgia Corporate Income Tax number (FEIN - Federal Employee Identification #)
• Georgia Individual Income Tax number (Social Security number)
• “Out-of-state” will use either SS# or FEIN
Applicants can identify their appropriate tax number by registering with the Georgia Tax Center website:
http://gtc.dor.ga.gov
Q: Can I use my GATE card for all of my farm purchases?
You can only use your GATE card for qualifying agriculture related products that you will use for your
own operations on your farm. An Exemption Guide with detailed information on which agricultural
products are qualified is available at the GATE website.
Q: My application was denied. How do I appeal this decision? What is the appeal process?
If you are denied certification, then you will be given a reason for the denial and the licensing fee will be
returned to the to you. Any denial may be appealed to the Georgia Agriculture Tax Exemption Advisory
Board in writing within 30 days of denial. Appeals should be sent to the Georgia Agriculture Tax
Exemption Program at 19 Martin Luther King Jr. Drive, Suite 601, Atlanta GA 30334.
Q: Can I qualify for a GATE card if I don’t have timber income every year?
Yes, timber growers can qualify under the long-term income provision assuming you can generate an
average of $5,000/yr.
Q: I clear cut my timber last year. I plan to have it replanted this year. I don’t intend to cut it for 15 years. Am I
eligible for a GATE Card?
Ultimately, the size of your timber tract/s will determine if you are eligible. In the example above, the
tract/s of timber would need to be able to produce $75,000 of revenue if harvested 15 years from the
time of planting.
Q: Can I qualify for a GATE card if I am involved in irrigation sales and service? Specifically, can I qualify under
the NAICS code 11511, “Support Activities for Crop Production”?
An irrigation business could not qualify because they would be considered a contractor.
Q: I just retired and want to get some cows. Will I be able to use a GATE Card?
Sales tax are not normally charged on cattle purchases. You can qualify for the GATE card if you show
that you will be making an excess of $5,000 a year in your cattle business.
Q: Does rent for my farm count toward income?
Yes
17. I rent my land out and the rent is over $5,000.00. Can I get a GATE Card?
Yes
Q: I operate a cotton gin, do I qualify?
Yes. GDA rules include any agribusiness that meets one of the qualifications for an agricultural producer
as well as having an NAICS code listed in the rules will qualify. Cotton gins have an NAICS code –
115111, so if a producer meets the qualifications, he or she would qualify.
Q: I am in the furniture industry; do I qualify as an agricultural producer?
Sorry, but you do not qualify for the GATE Program.
Q: I operate a sawmill; do I qualify as an agricultural producer?
Sorry, but you do not qualify for the GATE Program.
Q: I ordered $6,000 worth of fertilizer and it was delivered and spread on my farm. I had to pay sales tax as I
did not have a GATE card. I have now applied and received my card. Can I get my tax money back on that
fertilizer purchase?
No, the GATE Card must be acquired before someone may receive the sales and use tax exemption.
Q: I am a farmer with multiple meters used for poultry/irrigation under different LLCs. Do I need a separate
card for each LLC?
Yes. Sales tax exemptions are granted to separate legal entities that would be subject to separate
registration for tax purposes. If a farmer has multiple legal entities operating under separate legal
names, who each own/operate exempt machinery, equipment, or receive exempt energy through
meters they would need to apply for separate GATE cards.
If you have separate meters your utility provider(s) may require a GATE addendum for “Metered Energy
Sold to A Qualified Agriculture Producer”. You can locate the GATE addendum from the GATE website.
Q: I had severe loss in my pecan orchard and it may take me longer than 10 years to produce a good crop. Can I
still get a GATE Card?
In the example above, the pecan orchard would need to be able to produce at least $50,000 of revenue
from the orchard 10 years after the time of loss.
If you have any other specific question regarding the GATE Program, please email the Georgia Department of
Agriculture at [email protected] or call 1-855-FARM-TAX.
To qualify for the GATE program you must also file one of the following tax
forms with the Federal Internal Revenue Service; 1040 Schedule F (Profit Loss
from farming), IRS Form 4835 (Farm Rental Income and Expense), 1040
Schedule E (Supplemental Income and Loss), IRS Form 4797 (Sales of
Business Property), IRS Form 1065 (Return of Partnership Income), or IRS
Form 1120 or 1120(s) (Corporate Tax Return). These tax forms will be used to
verify that you meet the eligibility requirement of at least $5,000 in farm
production or eligible farm services provided from the previous year. If you do
not file one of the required tax forms listed, you do not qualify for the GATE
program.
Once approved, you will be provided with either a one-year, two-year, or three-
year GATE card. The phased-in implementation will be done alphabetically,
and payment will vary based upon the terms of the card received. A three-year
registration will be $150, a two-year registration will be $100, and a one-year
card will cost $50. This staggered approach will balance the annual registration
workload for our agency and allow us to provide enhanced customer service to
our farmers. All future renewals will be for a full three-year term at $150.
Mastercard, Visa and Automatic Check Handling will be accepted.
If you are having trouble accessing your account online, we encourage you to
visit your local County Farm Bureau or Cooperative Extension Office. Be sure
to take all needed paperwork so they can better assist you.
For additional information contact the Customer Support Center at (855)
FARMTAX, or (855) 327-6829, Monday through Friday during normal
business hours. The GATE email system is continually monitored at
RULES
OF
GEORGIA DEPARTMENT OF AGRICULTURE
CHAPTER 40-29
GEORGIA AGRICULTURE TAX EXEMPTION
TABLE OF CONTENTS
40-29-.01 Definitions
40-29-.02 Application for Authorization to Attain a Georgia Agriculture Tax Exemption
(GATE) Certificate
40-29-.03 Renewal Process
40-29-.04 Denial of Certification for the Georgia Agriculture Tax Exemption (GATE)
Certificate
40-29-.05 Revocation of Certification
40-29-.01 Definitions
(1) “Agricultural product” – Items produced by agricultural operations.
(2) “Agricultural operations” – Used synonymously with ‘agricultural purposes’ and means the
following activities: raising, growing, harvesting, or storing of crops, including, but not limited
to, soil preparation and crop production services such as plowing, fertilizing, seed bed
preparation, planting, cultivating, and crop protecting services; feeding, breeding, or managing
livestock, equine, or poultry; producing or storing feed for use in the production of livestock,
including, but not limited to, cattle, calves, swine, hogs, goats, sheep, equine, and rabbits, or for
use in the production of poultry, including, but not limited to, chickens, hens, ratites, and
turkeys; producing plants, trees, fowl, equine, or other animals; producing aquacultural,
horticultural, viticultural, silvicultural, grass sod, dairy, livestock, poultry, egg, and apiarian
products; processing poultry; post-harvest services on crops with the intent of preparing them for
market or further processing, including but not limited to crop cleaning, drying, shelling,
fumigating, curing, sorting, grading, packing, ginning, canning, pickling, and cooling;
slaughtering poultry and other animals; and manufacturing dairy products. Agricultural
operations does NOT include constructing, installing, altering, repairing, dismantling, or
demolishing real property structures or fixtures, including, but not limited to, grain bins,
irrigation equipment, and fencing.
(3) “Animal” – Synonymous with “livestock” and means living organisms that are commonly
regarded as farm animals, organisms that produce tangible personal property for sale, or
organisms that are processed, manufactured, or converted into articles of tangible personal
property for sale. The term does not include living organisms that are commonly regarded as
domestic pets or companion animals.
(4) “Georgia Agriculture Tax Exemption (GATE) Certificate” – An agricultural sales and use
tax exemption certificate issued by the Georgia Department of Agriculture that identifies its user
as a qualified agriculture producer.
(5) “Georgia Tax Exemption Advisory Board” – A board appointed by the Commissioner in
accordance with the Official Code of Georgia, Title 48, Chapter 8, Section 3.3.
(6) “Commissioner” – The Commissioner of the Georgia Department of Agriculture, or his
designee.
(7) “Department” – The Georgia Department of Agriculture.
(8) “On Farm” – Where an agricultural product is produced or harvested.
Authority: O.C.G.A. § 48-8-3.3. History: New Rule entitled “Definitions” adopted: F. Oct. 30,
2012; eff. Nov. 19, 2012. Amended: F. Sep. 4, 2013; eff. Sep. 24, 2013.
Rule 40-29-.02. Application for Authorization to Attain a Georgia Agriculture
Tax Exemption (GATE) Certificate
(1) No person or entity shall utilize a GATE Certificate unless prior application for
certification or licensing has been made to the Department and permission to make such
use has been granted by the Commissioner.
(2) Only Qualified Agriculture Producers are authorized to use the GATE Certificate.
(3) 'Qualified Agriculture Producer' includes producers of agricultural products or services
who meet one of the following criteria:
(a) The person or entity is the owner or lessee of agricultural land or other real property
from which $5,000.00 or more of agricultural products in aggregate were produced
and sold during the year, including payments from government sources;
(b) The person or entity is in the business of performing agricultural operations and has
provided $5,000.00 of such services during the year;
(c) The person or entity is in the business of producing long-term agricultural products
from which there might not be annual income, including, but not limited to, timber,
pulpwood, orchard crops, pecans, livestock, and horticultural or other multiyear
agricultural or farm products. Applicants must demonstrate that sufficient volumes
of such long-term agricultural products will be produced which have the capacity
to generate in aggregate at least $5,000.00 in annualized sales in the future; or
(d) The person or entity must establish, to the satisfaction of the Commissioner of
Agriculture, the person or entity is actively engaged in the production of
agricultural products and has or will have created sufficient volumes to generate in
aggregate at least $5,000.00 in annualized sales.
(4) The person or entity seeking a GATE Certificate may be regarded as an agriculture
producer under one or more of following NAICS codes. North American Industry
Classification System (NAICS) Codes can be found online at www.census.gov and shall
be used by applicant to determine which code the person or entity may fall under for
purposes of eligibility when applying for a GATE Certificate:
2017 NAICS US Code 2017 NAICS US Title
11111 Soybean Farming
11112 Oilseed (except Soybean) Farming
11113 Dry Pea and Bean Farming
11114 Wheat Farming
11115 Corn Farming
11116 Rice Farming
11119 Other Grain Farming
1112 Vegetable and Melon Farming
111219 Other Vegetable (except Potato) and Melon
1113 Fruit and Tree Nut Farming
111334 Berry (except Strawberry) Farming
1114 Greenhouse, Nursery, and Floriculture Production
111421 Nursery and Tree Production
11191 Tobacco Farming
11192 Cotton Farming
11193 Sugarcane Farming
11194 Hay Farming
111991 Sugar Beet Farming
111992 Peanut Farming
111998 All Other Miscellaneous Crop Farming
11211 Beef Cattle Ranching and Farming, including Feedlots
11212 Dairy Cattle and Milk Production
11213 Dual-Purpose Cattle Ranching and Farming
1122 Hog and Pig Farming
11231 Chicken Egg Production
11232 Broilers and Other Meat Type Chicken Production
11233 Turkey Production
11234 Poultry Hatcheries
11239 Other Poultry Production
112390 Other Poultry Production
1124 Sheep and Goat Farming
1125 Aquaculture
112519 Other Aquaculture
11291 Apiculture
11292 Horses and Other Equine Production
11293 Fur-Bearing Animal and Rabbit Production
11299 All Other Animal Production
112990 All Other Animal Production
1131 Timber Tract Operations
1132 Forest Nurseries and Gathering of Forest Products
1133 Logging
11511 Support Activities for Crop Production
115111 Cotton Ginning
115112 Soil Preparation, Planting, and Cultivating
115113 Crop Harvesting, Primarily by Machine
115114 Postharvest Crop Activities (except Cotton Ginning)
115116 Farm Management Services
1152 Support Activities for Animal Production
1153 Support Activities for Forestry
31111 Animal Food Manufacturing
31142 Fruit and Vegetable Canning, Pickling, and Drying*
3115 Dairy Product Manufacturing*
311611 Animal (except Poultry) Slaughtering*
311615 Poultry Processing
31213 Wineries*
49313 Farm Product Warehousing and Storage
IF ON FARM*
(5) Applications for the GATE Certificate shall be made online at www.agr.georgia.gov. For
application assistance, applicants may contact the GATE Service Center at 855-327-6829
or 855-Farm Tax.
(6) The applicant must disclose the following information in order to be deemed eligible by
the Department:
(a) The name and address of the farm, ranch, timber operation, or other business owned
or operated by the applicant in relation to the production of agricultural products or
the custom agricultural service; and
(b) An authentic and active e-mail address.
(c) Applicant must provide the name of the primary certificate holder and the names
of no more than (2) authorized users. Commissioner has the authority to increase
the number of authorized users, at his discretion.
(7) Applicant must check boxes on the application which apply and attest that the information
provided is true and accurate. The information provided by the applicant will be shared
with the Georgia Department of Revenue.
(8) The Commissioner shall not issue or renew an agricultural sales and use tax exemption
until the agricultural producer requesting such certificate has provided the Commissioner
with a valid state taxpayer identification number obtained through, or recognized by, the
Department of Revenue’s Georgia Tax Center (https://gtc.dor.ga.gov).
(9) The Commissioner shall require applicants to acknowledge and produce, upon request, at
least one of the following forms to determine eligibility:
(a) IRS schedule F (Profit or Loss from Farming)
(b) IRS form 4835 (Farm Rental Income and Expenses)
(c) IRS schedule E (Supplemental Income and Loss)
(d) IRS form 4797 (Sales of Business Property)
(e) IRS form 1065 (U.S. Return of Partnership Income)
(f) IRS form 1120 (U.S. Corporation Income Tax Return)
(g) IRS form 1120S (U.S. Income Tax Return for an S Corporation)
(10) If an applicant does not file any of the forms provided for in paragraph (9) but claims
eligibility for the exemption certificate pursuant to the criteria specified in paragraph (3)
of this Rule, the applicant shall provide to the Commissioner any documentation, tax
returns, forms, or sales receipts required by the Commissioner, and the Commissioner of
Revenue, in his or her discretion, shall determine if the applicant has met such eligibility
requirements in determining whether to issue or deny the issuance of the certificate.
(11) Any agricultural sales and use tax exemption certificate issued or renewed on or after
January 1, 2019, shall be valid for three years except as provided in the schedule set forth
below. A certification fee of $150 will be required to obtain a GATE certificate. All fees
shall be paid online at www.agr.georgia.gov.
(a) In order to have staggered renewal dates for such three-year certificates, the
Commissioner of Agriculture will establish a renewal schedule of existing certificates
and prorate said renewals. The following schedule has been created for the 2019 Active
GATE Certificate year.
(i) The first 1/3 of active GATE certificate holders, determined alphabetically
according to the last name of the primary account holder, will renew for
three years and will be assessed the full fee of $150.
(ii) The next 1/3 of active GATE certificate holders, determined alphabetically
according to the last name of the primary account holder, will renew for two
years and will be assessed the prorated fee of $100.
(iii) The final 1/3 of active GATE certificate holders, determined alphabetically
according to the last name of the primary account holder, will renew for one
year and will be assessed a renewal fee of $50.
(12) Upon completion of the application and receipt of the certification fee online, a certificate,
including a unique certification number and a wallet sized certification card, will be mailed
to the mailing address provided by the applicant as confirmation of certification. The
Department may also issue a key-chain sized certification card, which shall also be
acceptable confirmation of certification. Replacement cards may be requested online. A
fee of $30 will be assessed for each replacement card. All certification information will be
forwarded to the Department of Revenue.
(13) Certificate holders shall maintain records of purchases of qualified agricultural products
exempt from sales and use tax and shall, upon request, furnish such records the
Commissioner and/or Commissioner of Revenue.
(14) The GATE Certificate is non-transferable.
(15) Certificate holders shall comply with all applicable laws and regulations and obtain all
appropriate governmental approval pertaining to the selling, advertising, marketing,
packaging, manufacturing, or other commercial handling of agriculture products.
(16) Any unauthorized use of the GATE Certificate may result in criminal prosecution.
Authority: O.C.G.A. § 48-8-3.3.
Rule 40-29-.03. Renewal Process
(1) The GATE Certificate must be renewed every three years, except as provided in the
renewal schedule identified in Rule 40-29-.02(11)(a). The procedure for renewal by
certificate holders previously authorized to use the GATE Certificate is as follows:
(a) Certificates expire December 31. The Department will begin accepting renewal
applications on November 1, prior to the new calendar year.
(b) Renewals shall be made online at www.agr.georgia.gov. For renewal assistance,
applicants may contact the GATE Service Center at 855-327-6829 or 855-
FarmTax.
(c) The renewal fee is $150. The renewal fee shall be paid online at
www.agr.georgia.gov.
(d) Failure to remit the renewal fee and application by the expiration date shall result
in the Certificate being designated as inactive and therefore ineligible for GATE
benefits.
(e) All information required in the application process will be reviewed, updated where
needed, and attested to by applicant.
Authority: O.C.G.A. § 48-8-3.3.
Rule 40-29-.05. Revocation of Certification
(1) Authorization to use the GATE Certificate may be suspended or revoked at any time if the
certificate is misused or if the owner fails to operate as a Qualified Agriculture Producer.
(2) Misuse of the GATE Certificate includes, but is not limited to, the following:
(a) The use of the Agriculture Tax Exemption Certificate for purchasing taxable items
that will be used in a manner that does not qualify for the exemptions found in
O.C.G.A. § 48-8-3.3 or the Rules and Regulations promulgated by the Georgia
Department of Revenue.
(b) The use of the Agriculture Tax Exemption Certificate by individuals or entities that
fail to meet the standards of a Qualified Agricultural Producer.
(c) Use of the Agriculture Tax Exemption Certificate by a person or entity other than
the specified certificate holder.
(3) Any evidence of misuse of the GATE Certificate or use of the Certificate by an ineligible
person or entity may be referred to the Georgia Agriculture Tax Exemption Advisory Board
or to the Department of Revenue for investigation and/or prosecution regarding misuse of
the certificate.
(4) The Department of Revenue shall be forwarded all information obtained by the Department
of Agriculture for the purposes of review, audit, and possible prosecution of violations.
(5) Authorization to use the GATE Certificate may be suspended or revoked pursuant to a
finding of misuse and/or a recommendation of revocation from the Department of Revenue.
Revocation pursuant to a finding of misuse and/or recommendation from the Department
of Revenue will be conducted through the Department of Agriculture.
(a) If an agricultural producer knowingly uses a tax exemption certificate unlawfully,
the Commissioner, after verifying the unlawful use of the tax exemption certificate,
and subject to notice and a hearing in accordance with Chapter 13 of Title 50, the
‘Georgia Administrative Procedure Act’, shall suspend the certificate for up to one
year.
(b) If a subsequent unlawful use is knowingly made within five years following the end
of the suspension, the Commissioner, after notice and hearing, shall determine if
the certificate should be revoked. Any agricultural producer who has had his or her
certificate revoked pursuant to this paragraph shall not be eligible for the issuance
of a new tax exemption certificate until three years from the date of such revocation.
Authority: O.C.G.A. § 48-8-3.3.