[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304322-105":53,"doc-detail-304322-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","georgia-agricultural-tax-exemption-guide-may-2015","Georgia Agricultural Tax Exemption Guide - May 2015","","Guide detailing which agricultural machinery, equipment, facilities, plant and crop inputs, livestock and poultry items, and energy/fuel/shipping charges qualify for tax exemption in Georgia. Separates “Exempt” items—such as machinery used in agricultural operations, qualifying fertilizers and seeds, livestock feed and veterinary supplies, and off-road dyed diesel—from “Not Exempt” exclusions like on-road vehicles, real property structures, apparel, non-ag landscaping plants, pet supplies, and administrative or residential energy use. Includes contact information for GATE card and item exemptions inquiries.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/georgia-agricultural-tax-exemption-guide-may-2015/304322/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/georgia-agricultural-tax-exemption-guide-may-2015/304322.png","ImageObject",442,249,{"name":88,"@type":89},"Bintang","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-22","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What types of farm machinery and equipment qualify as tax exempt in Georgia?","Question",{"text":108,"@type":109},"Tax-exempt categories include machinery and equipment used for agricultural production, processing, and service operations, along with related repair and replacement parts used on qualifying ag machinery and equipment.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Which agricultural inputs for plants and irrigation are listed as exempt?",{"text":113,"@type":109},"The guide lists exempt fertilizers, pesticides, growth regulators, other plant protectants, seeds/seedlings/cuttings-derived plants, greenhouse production materials, irrigation units and systems, and PVC pipe used for irrigation purposes.",{"name":115,"@type":106,"acceptedAnswer":116},"What energy, fuel, and shipping items are considered not exempt?",{"text":117,"@type":109},"Not exempt items include gasoline or clear (non-dyed) on-road diesel, energy used for administrative purposes, energy metered for residential properties, and shipping or freight on items not qualified as tax-exempt ag inputs.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304322,1790008539,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":4},962085564381,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","Exempt  \nMachinery, Equipment & Facilities  \n• Machinery and equipment used for agricultural production, processing, and service operations  \n• Motor oil, oil filters, grease, lube, and hydraulic fluid for ag machinery and equipment  \n• All repair and replacement parts to be used on ag production and processing machinery and equipment  \n• All equipment used in the storage, packaging, and processing of ag products  \n• Commercial lawnmowers if used to maintain areas around chicken houses and other farm structures  \n• Chainsaws and other hand-held tools strictly used for ag operation upkeep  \n• ATVs and off-road vehicles used for farm, ag processing, and ag service purposes  \n• Self-propelled crop fertilizer and chemical sprayers  \n• Trailers for transport, shipment, and distribution of ag products including livestock trailers  \n• Employee safety equipment  \n• Welding equipment, excluding shield gases, if used for farm/ag processing applications or repairs, and for repairs on exempt property or poultry houses  \n• Grain bins  \nPlants, Crops, Irrigation  \n• All fertilizers, pesticides, growth regulators, and all other plant protectants used for ag applications  \n• Seeds, seedlings, and plants grown from cuttings  \n• Materials used in production greenhouses (hoses, trays, shades, hangers, tables)  \n• Materials used for plant production, processing, and packing such as liners, bins, and containers  \n• Irrigation units and systems  \n• PVC pipe to be used for irrigation purposes  \n• Ice and other refrigerants used to cool ag products  \nin storage facilities, delivery trucks  \nLivestock and Poultry  \n• All feed used specifically for ag production or services of qualified livestock, fish, bee, and poultry operations  \n• Veterinary medicines and instruments used in their application used specifically for livestock and poultry production  \n• Feed and other items for qualified horse facilities  \n• Cattle, hogs, sheep, horses, poultry, goats, fish, and bees when sold for breeding purposes  \n• Items designed for husbandry on animal ag operations  \n• Fencing for livestock and poultry facilities  \n• Materials used on-farm for meat and dairy production, processing, and packing  \n• Products used for required ag operation cleaning  \nEnergy, Fuel, Shipping  \n• Off-road (dyed) diesel for use on the farm  \n• Other fuels (propane, butane, LPG, CNG, electricity, wood, wood products/by-products) for ag operation use  \n• Energy sources for ag purposes. These must be metered separately from energy used for non-ag purposes, unless the non-ag use purpose represents 10% or less of total use  \n• Shipping or freight on items that are qualified as tax exempt  \nFor questions about the GATE card contact: Georgia Dept. of Agriculture [farmtax@agr.georgia.gov](farmtax@agr.georgia.gov) or call 1-(855)-FARM TAX or 1-(855) 327-6829 For questions about item exemptions contact:  \nGeorgia Department of Revenue 1-877-423-6711  \nNot Exempt  \nMachinery, Equipment, & Facilities  \n•Any motorized vehicles designed for on-road use  \n•Replacement parts for on-road use motor vehicles  \n•Barns, greenhouses, strand metal buildings, and other buildings (other than grain bins) used on farm or ag processing facility. These structures are considered real property.  \n•Property or fixtures attached to barns, greenhouses, and other metals buildings such as electrical wiring, HVAC, windows, and doors. These are considered real property.  \n•Concrete pads. These are considered real property.  \n•Clothes, boots, and other apparel  \n•ATVs and off-road vehicles not used forfarm and ag processing purposes  \n•Crushed rock, gravel for road/path construction  \nPlants, Crops, Irrigation  \n•Plants, fertilizer, pine straw, and other inputs used for aesthetic/landscaping purposes  \n•Fish used for aesthetic or weed/algae control applications for pond irrigation (Koi, Grass Carp, etc.)  \nLivestock and Poultry  \n•Animals that are not cattle, hogs, sheep, other livestock, poultry, or bees  \n•Pet food and su","cbCaid1twdr6VEqw","https://ap.wps.com/l/cbCaid1twdr6VEqw","pdf",575761,"English","# Exempt\n## Machinery, Equipment & Facilities\n## Plants, Crops, Irrigation\n## Livestock and Poultry\n## Energy, Fuel, Shipping\n# Not Exempt\n## Machinery, Equipment & Facilities\n## Plants, Crops, Irrigation\n## Livestock and Poultry\n## Energy, Fuel, Shipping\n# Contact Information","[{\"question\":\"What types of farm machinery and equipment qualify as tax exempt in Georgia?\",\"answer\":\"Tax-exempt categories include machinery and equipment used for agricultural production, processing, and service operations, along with related repair and replacement parts used on qualifying ag machinery and equipment.\"},{\"question\":\"Which agricultural inputs for plants and irrigation are listed as exempt?\",\"answer\":\"The guide lists exempt fertilizers, pesticides, growth regulators, other plant protectants, seeds/seedlings/cuttings-derived plants, greenhouse production materials, irrigation units and systems, and PVC pipe used for irrigation purposes.\"},{\"question\":\"What energy, fuel, and shipping items are considered not exempt?\",\"answer\":\"Not exempt items include gasoline or clear (non-dyed) on-road diesel, energy used for administrative purposes, energy metered for residential properties, and shipping or freight on items not qualified as tax-exempt ag inputs.\"}]","Georgia Agricultural Tax Exemption Guide - May 2015 | PDF",1789811945]