UGA Cooperative Extension is a collaboration between UGA CAES and UGA FACS.

UGA Extension Office

Georgia Agriculture Tax Exemption (GATE) Program

GATE logo

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.