Rules and Regulations of the State of Georgia
 

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  • 1. In the address bar, type about:config and press Enter.
  • 2. Click "I'll be careful, I promise" if a warning message appears.
  • 3. In the search box, search for javascript.enabled
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  1. On web browser menu click "Tools" and select "Internet Options"
  2. In the "Internet Options" window select the "Security" tab.
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  8. Click on the "Refresh" button of the web browser to refresh the page.
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  • 1. a) Click on "Menu", hover mouse on the "Settings" then hover mouse on the "Quick preferences" and mark the "Enable Javascript" checkbox.
  • 1. b) If "Menu bar" is shown click on the "Tools", hover mouse on the "Quick preferences" and mark the "Enable Javascript" checkbox.
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<xmp>.</xmp> <form name="form1" method="post" action="40-29?urlRedirected=yes&amp;data=admin&amp;lookingfor=40-29" id="form1"> <input type="hidden" name="__VIEWSTATE" id="__VIEWSTATE" value="/wEPDwUKLTY5ODkwOTM2Nw8WAh4Ec3BhbQIGFgJmD2QWAgIFDw8WAh4EVGV4dAUFMyArIDNkZGQ+47dXtdKmX4D5puRBdKQCCiLesA==" /> <input type="hidden" name="__VIEWSTATEGENERATOR" id="__VIEWSTATEGENERATOR" value="EEBB6393" /> <input type="hidden" name="__EVENTVALIDATION" id="__EVENTVALIDATION" value="/wEWCAK2xZnfDQLniKOhBALV5cpNAoa5iIEFAoznisYGAsrv5u0MAsrv4u0MAsrv3u0MqejKKDZGqwJC/RfdE1XXbQuaHWk=" /> <div class='popup'> <div class='cnt223'> <div style="margin-bottom:6px;"> <img alt="Rules and Regulations of the State of Georgia" src="/images/new.gif"/> </div> <div class="header"> Terms and Conditions of Agreement for Access to Rules and Regulations of the State of Georgia Website </div> <div class="scroll"> <p>(Note: certain features of this site have been disabled for the general public to prevent digital piracy. If you are an entitled government entity pursuant the Georgia Administrative Procedures Act, <a target="_new" href="http://links.casemakerlegal.com/states/GA/books/Code_of_Georgia/browse?ci=25id=gasos&amp;codesec=50-13-7&amp;title=50&amp;#50-13-7(d)">O.C.G.A.§ 50-13-7(d)</a> contact the State of Georgia's Administrative Procedures Division at 678-364-3785 to enable these features for your location.)</p> <p>To access this website, you must agree to the following: </p> <p> These terms of use are a contract between you and/or your employer (if any), and Lawriter, LLC. </p> <p> You agree that you will not copy, print, or download anything from this website for any commercial use. </p> <p> You agree not to use any web crawler, scraper, or other robot or automated program or device to obtain data from the website.</p> <p> You agree that you will not sell, will not license, and will not otherwise make available in exchange for anything of value, anything that you download, print, or copy from this site.</p> <p> You agree that you will not copy, print, or download any portion of the regulations posted on this site exceeding a single chapter of regulations for sale, license, or other transfer to a third party, except that you may quote a reasonable portion of the regulations in the course of rendering professional advice.</p> <p> If you violate this agreement, or if you access or use this website in violation of this agreement, you agree that Lawriter will suffer damages of at least $20,000. </p> <p> THIS WEBSITE AND ITS CONTENT ARE PROVIDED "AS IS." 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If you are an entitled government entity pursuant the Georgia Administrative Procedures Act, <a target="_new" href="http://links.casemakerlegal.com/states/GA/books/Code_of_Georgia/browse?ci=25id=gasos&amp;codesec=50-13-7&amp;title=50&amp;#50-13-7(d)">O.C.G.A.§ 50-13-7(d)</a> contact the State of Georgia's Administrative Procedures Division at 678-364-3785 to enable these features for your location.)</p> <p>To access this website, you must agree to the following: </p> <p> These terms of use are a contract between you and/or your employer (if any), and Lawriter, LLC. </p> <p> You agree not to use any web crawler, scraper, or other robot or automated program or device to obtain data from the website. </p> <p> You agree that you will not sell or license anything that you download, print, or copy from this website.</p> <p> THIS WEBSITE AND ITS CONTENT ARE PROVIDED "AS IS." 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charset=UTF-16"> </HEAD> <div id="infobar"><a href="javascript:;" accesskey="r" Name="Route" title="Route" class="quickkey"><em class="mnemonic">R</em>oute </a>:<div class="searchtips" style="float:right;margin-right:10px;color: rgb(47, 79, 79);"> <a style="text-decoration:none;color: rgb(47, 79, 79);" title="search tips" name="searchtip" href="../help.aspx#searching" target="_blank"><em class="mnemonic">S</em>earch tips</a></div><ul class="breadcrumb"> <li><a href="/GAC" name="GAC" title="GAC">GA R&amp;R</a></li> <li>&raquo; <a href="/GAC/40" title="40">Department 40</a></li> <li>&raquo; Chapter 40-29</li> </ul> </div> </div><div id="doc" class="container"> <div id="doc-content" class="content"> <h1><nllchapter>Chapter 40-29 GEORGIA AGRICULTURE TAX EXEMPTION</nllchapter></h1> <h2><a href="/GAC/40-29-.01" name="40-29-.01" title="40-29-.01">Rule 40-29-.01 Definitions</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.01(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Agricultural product" - Items produced by agricultural operations.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.01(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "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.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.01(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "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.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.01(4)">(4)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Georgia Agriculture Tax Exemption <B>(GATE) </B>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.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.01(5)">(5)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "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.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.01(6)">(6)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Commissioner" - The Commissioner of the Georgia Department of Agriculture, or his designee.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.01(7)">(7)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "Department" - The Georgia Department of Agriculture.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.01(8)">(8)</a></td> <td valign="top" style="text-align:left" class="leftalign"> "On Farm" - Where an agricultural product is produced or harvested.</td> </tr> </table> <h2><a href="/GAC/40-29-.02" name="40-29-.02" title="40-29-.02">Rule 40-29-.02 Application for Authorization to Attain a Georgia Agriculture Tax Exemption (GATE) Certificate</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 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.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Only Qualified Agriculture Producers are authorized to use the GATE Certificate.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 'Qualified Agriculture Producer' includes producers of agricultural products or services who meet one of the following criteria: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(3)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 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;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(3)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The person or entity is in the business of performing agricultural operations and has provided $5,000.00 of such services during the year;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(3)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 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</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(3)(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 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.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(4)">(4)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 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 <a class="LinkOut" href="http://www.census.gov" target="_blank">www.census.gov</a> 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: <P> <TABLE> <TBODY> <TR> <TD rowspan="1" colspan="1"> <P align="center"><B>2017 NAICS US Code</B></P> </TD> <TD rowspan="1" colspan="1"> <P align="center"><B>2017 NAICS US Title</B></P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>11111</P> </TD> <TD rowspan="1" colspan="1"> <P>Soybean Farming</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>11112</P> </TD> <TD rowspan="1" colspan="1"> <P>Oilseed (except Soybean) Farming</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>11113</P> </TD> <TD rowspan="1" colspan="1"> <P>Dry Pea and Bean Farming</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>11114</P> </TD> <TD rowspan="1" colspan="1"> <P>Wheat Farming</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>11115</P> </TD> <TD rowspan="1" colspan="1"> <P>Corn Farming</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>11116</P> </TD> <TD rowspan="1" colspan="1"> <P>Rice Farming</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>11119</P> </TD> <TD rowspan="1" colspan="1"> <P>Other Grain Farming</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>1112</P> </TD> <TD rowspan="1" colspan="1"> <P>Vegetable and Melon Farming</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>111219</P> </TD> <TD rowspan="1" colspan="1"> <P>Other Vegetable (except Potato) and Melon</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>1113</P> </TD> <TD rowspan="1" colspan="1"> <P>Fruit and Tree Nut Farming</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>111334</P> </TD> <TD rowspan="1" colspan="1"> <P>Berry (except Strawberry) Farming</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>1114</P> </TD> <TD rowspan="1" colspan="1"> <P>Greenhouse, Nursery, and Floriculture Production </P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>111421</P> </TD> <TD rowspan="1" colspan="1"> <P>Nursery and Tree Production</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>11191</P> </TD> <TD rowspan="1" colspan="1"> <P>Tobacco Farming</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>11192</P> </TD> <TD rowspan="1" colspan="1"> <P>Cotton Farming</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>11193</P> </TD> <TD rowspan="1" colspan="1"> <P>Sugarcane Farming</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>11194</P> </TD> <TD rowspan="1" colspan="1"> <P>Hay Farming</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>111991</P> </TD> <TD rowspan="1" colspan="1"> <P>Sugar Beet Farming</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>111992</P> </TD> <TD rowspan="1" colspan="1"> <P>Peanut Farming</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>111998</P> </TD> <TD rowspan="1" colspan="1"> <P>All Other Miscellaneous Crop Farming</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>11211</P> </TD> <TD rowspan="1" colspan="1"> <P>Beef Cattle Ranching and Farming, including Feedlots</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>11212</P> </TD> <TD rowspan="1" colspan="1"> <P>Dairy Cattle and Milk Production</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>11213</P> </TD> <TD rowspan="1" colspan="1"> <P>Dual-Purpose Cattle Ranching and Farming</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>1122</P> </TD> <TD rowspan="1" colspan="1"> <P>Hog and Pig Farming</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>11231</P> </TD> <TD rowspan="1" colspan="1"> <P>Chicken Egg Production</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>11232</P> </TD> <TD rowspan="1" colspan="1"> <P>Broilers and Other Meat Type Chicken Production </P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>11233</P> </TD> <TD rowspan="1" colspan="1"> <P>Turkey Production</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>11234</P> </TD> <TD rowspan="1" colspan="1"> <P>Poultry Hatcheries</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>11239</P> </TD> <TD rowspan="1" colspan="1"> <P>Other Poultry Production</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>112390</P> </TD> <TD rowspan="1" colspan="1"> <P>Quail, Ostrich</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>1124</P> </TD> <TD rowspan="1" colspan="1"> <P>Sheep and Goat Farming</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>1125</P> </TD> <TD rowspan="1" colspan="1"> <P>Aquaculture</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>112519</P> </TD> <TD rowspan="1" colspan="1"> <P>Alligator</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>11291</P> </TD> <TD rowspan="1" colspan="1"> <P>Apiculture</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>11292</P> </TD> <TD rowspan="1" colspan="1"> <P>Horses and Other Equine Production</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>11293</P> </TD> <TD rowspan="1" colspan="1"> <P>Fur-Bearing Animal and Rabbit Production</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>11299</P> </TD> <TD rowspan="1" colspan="1"> <P>All Other Animal Production</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>112990</P> </TD> <TD rowspan="1" colspan="1"> <P>All Other Animal Production</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>1131</P> </TD> <TD rowspan="1" colspan="1"> <P>Timber Tract Operations</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>1132</P> </TD> <TD rowspan="1" colspan="1"> <P>Forest Nurseries and Gathering of Forest Products </P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>1133</P> </TD> <TD rowspan="1" colspan="1"> <P>Logging</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>11511</P> </TD> <TD rowspan="1" colspan="1"> <P>Support Activities for Crop Production</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>115111</P> </TD> <TD rowspan="1" colspan="1"> <P>Cotton Ginning</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>115112</P> </TD> <TD rowspan="1" colspan="1"> <P>Soil Preparation, Planting, and Cultivating</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>115113</P> </TD> <TD rowspan="1" colspan="1"> <P>Crop Harvesting, Primarily by Machine</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>115114</P> </TD> <TD rowspan="1" colspan="1"> <P>Postharvest Crop Activities (except Cotton Ginning) </P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>115116</P> </TD> <TD rowspan="1" colspan="1"> <P>Farm Management Services</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>1152</P> </TD> <TD rowspan="1" colspan="1"> <P>Support Activities for Animal Production</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>1153</P> </TD> <TD rowspan="1" colspan="1"> <P>Support Activities for Forestry</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>31111</P> </TD> <TD rowspan="1" colspan="1"> <P>Animal Food Manufacturing</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>31142</P> </TD> <TD rowspan="1" colspan="1"> <P>Fruit and Vegetable Canning, Pickling, and Drying* </P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>3115</P> </TD> <TD rowspan="1" colspan="1"> <P>Dairy Product Manufacturing*</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>311611</P> </TD> <TD rowspan="1" colspan="1"> <P>Animal (except Poultry) Slaughtering*</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>311615</P> </TD> <TD rowspan="1" colspan="1"> <P>Poultry Processing</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>31213</P> </TD> <TD rowspan="1" colspan="1"> <P>Wineries*</P> </TD> </TR> <TR> <TD rowspan="1" colspan="1"> <P>49313</P> </TD> <TD rowspan="1" colspan="1"> <P>Farm Product Warehousing and Storage</P> </TD> </TR> </TBODY> </TABLE> </P> <P>IF ON FARM*</P> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(5)">(5)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Applications for the GATE Certificate shall be made online at <a class="LinkOut" href="http://www.agr.georgia.gov" target="_blank">www.agr.georgia.gov</a>. For application assistance, applicants may contact the GATE Service Center at 855-327-6829 or 855-Farm Tax.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(6)">(6)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The applicant must disclose the following information in order to be deemed eligible by the Department: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(6)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 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</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(6)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> An authentic and active e-mail address.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(6)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 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.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(7)">(7)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 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.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(8)">(8)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 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 (<a class="LinkOut" href="https://gtc.dor.ga.gov" target="_blank">https://gtc.dor.ga.gov</a>).</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(9)">(9)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The Commissioner shall require applicants to acknowledge and produce, upon request, at least one of the following forms to determine eligibility: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(9)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> IRS schedule F (Profit or Loss from Farming)</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(9)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> IRS form 4835 (Farm Rental Income and Expenses)</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(9)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> IRS schedule E (Supplemental Income and Loss)</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(9)(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> IRS form 4797 (Sales of Business Property)</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(9)(e)">(e)</a></td> <td valign="top" style="text-align:left" class="leftalign"> IRS form 1065 (U.S. Return of Partnership Income)</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(9)(f)">(f)</a></td> <td valign="top" style="text-align:left" class="leftalign"> IRS form 1120 (U.S. Corporation Income Tax Return)</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(9)(g)">(g)</a></td> <td valign="top" style="text-align:left" class="leftalign"> IRS form 1120S (U.S. Income Tax Return for an S Corporation)</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(10)">(10)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 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.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(11)">(11)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 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 <a class="LinkOut" href="http://www.agr.georgia.gov" target="_blank">www.agr.georgia.gov</a>. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(11)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 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. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(11)(a)(i)">(i)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 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.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(11)(a)(ii)">(ii)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 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.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(11)(a)(iii)">(iii)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 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.</td> </tr> </table> </td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(12)">(12)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 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.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(13)">(13)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 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.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(14)">(14)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The GATE Certificate is non-transferable.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(15)">(15)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 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.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.02(16)">(16)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Any unauthorized use of the GATE Certificate may result in criminal prosecution.</td> </tr> </table> <h2><a href="/GAC/40-29-.03" name="40-29-.03" title="40-29-.03">Rule 40-29-.03 Renewal Process</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.03(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The GATE Certificate must be renewed every three years, except as provided in the renewal schedule identified in Rule <a title="40-29-.02(11)(a)" href="40-29-.02#40-29-.02(11)(a)">40-29-.02(11)(a)</a>. The procedure for renewal by certificate holders previously authorized to use the GATE Certificate is as follows: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.03(1)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Certificates expire December 31. The Department will begin accepting renewal applications on November 1, prior to the new calendar year.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.03(1)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Renewals shall be made online at <a class="LinkOut" href="http://www.agr.georgia.gov" target="_blank">www.agr.georgia.gov</a>. For renewal assistance, applicants may contact the GATE Service Center at 855-327-6829 or 855-FarmTax.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.03(1)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The renewal fee is $150. The renewal fee shall be paid online at <a class="LinkOut" href="http://www.agr.georgia.gov" target="_blank">www.agr.georgia.gov</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.03(1)(d)">(d)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 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.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.03(1)(e)">(e)</a></td> <td valign="top" style="text-align:left" class="leftalign"> All information required in the application process will be reviewed, updated where needed, and attested to by applicant.</td> </tr> </table> </td> </tr> </table> <h2><a href="/GAC/40-29-.04" name="40-29-.04" title="40-29-.04">Rule 40-29-.04 Denial of Certification for the Georgia Agriculture Exemption (GATE) Certificate</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.04(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The Commissioner may make an initial determination of whether a person or entity is eligible for the GATE Certificate. If the applicant is denied certification, then the applicant shall be provided a reason for such denial and the licensing fee will be returned to the applicant.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.04(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> An application for the GATE Certificate may be denied if not made in compliance with O.C.G.A. §48-8-3.3 or the Rules promulgated by the Georgia Department of Agriculture, including, but not limited to, the following: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.04(2)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Submitted application has not been properly completed or is missing required information;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.04(2)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Annual application fee is not paid;</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.04(2)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Applicant falsified information on application or any previous application.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.04(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> An application for the GATE certificate may be denied if the applicant previously held a GATE certificate which was revoked pursuant to Department Rule <a title="40-29-.05" href="40-29-.05">40-29-.05</a>.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.04(4)">(4)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 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 324, Atlanta, Georgia 30334.</td> </tr> </table> <h2><a href="/GAC/40-29-.05" name="40-29-.05" title="40-29-.05">Rule 40-29-.05 Revocation of Certification</a></h2> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.05(1)">(1)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 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.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.05(2)">(2)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Misuse of the GATE Certificate includes, but is not limited to, the following: <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.05(2)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 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. § <a href="https://links.casemakerlegal.com/states/ga/books/Code_of_Georgia/browse?ci=25&amp;id=gasos&amp;codesec=48-8-3.3&amp;title=48#" target="_newtab">48-8-3.3</a> or the Rules and Regulations promulgated by the Georgia Department of Revenue.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.05(2)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> The use of the Agriculture Tax Exemption Certificate by individuals or entities that fail to meet the standards of a Qualified Agricultural Producer.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.05(2)(c)">(c)</a></td> <td valign="top" style="text-align:left" class="leftalign"> Use of the Agriculture Tax Exemption Certificate by a person or entity other than the specified certificate holder.</td> </tr> </table> </td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.05(3)">(3)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 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.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.05(4)">(4)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 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.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.05(5)">(5)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 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. <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.05(5)(a)">(a)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 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.</td> </tr> </table> <table border="0" width="100%" cellspacing="4" cellpadding="4"> <tr> <td valign="top" width="1%" style="white-space:nowrap;text-align:left;width:18px;"><a style="white-space:nowrap;" name="40-29-.05(5)(b)">(b)</a></td> <td valign="top" style="text-align:left" class="leftalign"> 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.</td> </tr> </table> </td> </tr> </table> </div> </div> </HTML> </div> <div id="toc" class="sidebar noprint"> <ul id="toc-children" class="children"><li><a href="/GAC/40-29-.01" name="40-29-.01" title="40-29-.01">Rule 40-29-.01 Definitions</a></li><li><a href="/GAC/40-29-.02" name="40-29-.02" title="40-29-.02">Rule 40-29-.02 Application for Authorization to Attain a Georgia Agriculture Tax Exemption (GATE) Certificate</a></li><li><a href="/GAC/40-29-.03" name="40-29-.03" title="40-29-.03">Rule 40-29-.03 Renewal Process</a></li><li><a href="/GAC/40-29-.04" name="40-29-.04" title="40-29-.04">Rule 40-29-.04 Denial of Certification for the Georgia Agriculture Exemption (GATE) Certificate</a></li><li><a href="/GAC/40-29-.05" name="40-29-.05" title="40-29-.05">Rule 40-29-.05 Revocation of Certification</a></li></ul> </div> </div> <!--content ends here--> <div id="footer" class="noprint"><span class="footer">Copyright &copy; 2019 Lawriter LLC - All rights reserved.</span>| <a href="mailto:support@casemakerlegal.com?subject=Rules and Regulations of the State of Georgia">Email Us</a> | 844-838-0769 | <a href="http://livechat.casemakerlegal.com/client.php?locale=en" target="_blank" onclick="if(navigator.userAgent.toLowerCase().indexOf('opera') != -1 && window.event.preventDefault)window.event.preventDefault();this.newWindow = window.open('http://livechat.casemakerlegal.com/client.php?locale=en&url='+escape(document.location.href)+'&referrer='+escape(document.referrer), 'webim','toolbar=0,scrollbars=0,location=0,status=1,menubar=0,width=640,height=480,resizable=1');this.newWindow.focus();this.newWindow.opener=window;return false;">Live Chat</a> </div> </div> </body> </html>