Georgia Agricultural Tax Exemption (GATE)
A state sales tax exemption program for qualified Georgia agricultural producers that provides exemptions on agricultural equipment, supplies, and production inputs. The 2026-2028 GATE card application is now open.
About this program
Application is now entirely online (mailed applications no longer accepted). Approximately 45,830 active participants. Provides ongoing sales/use tax savings rather than a one-time grant. Renewal must occur before expiration to avoid having to apply for a new card.
Eligibility
Individuals or businesses actively engaged in agriculture in Georgia generating at least $5,000 in annual income from qualified agricultural activities (or having capacity to generate that from long-term ag products like timber or orchard crops). Includes farmers, ranchers, foresters, and producers across many NAICS codes.