Sales Tax Exemption

Georgia House Bill 386 offers qualified agriculture producers an exemption from sales and use tax on energy used in agriculture. This new law replaces any prior agricultural exemption laws. Therefore, if we currently have a tax exempt certificate on file for you, it will expire on December 31, 2017.

In order for you to claim exemption on your electricity accounts with Mitchell EMC in 2018, you must first apply to the Department of Agriculture for a tax exemption certificate (GA Agricultural Tax Exemption or GATE).

The Department of Agriculture can be reached at 1-855-FARM-TAX, or you can complete and print this application form (preferred method).

Once you receive your GATE certificate, it should be submitted to Mitchell EMC along with a completed Addendum Form where all your account numbers, service addresses, and meter numbers that are available for this exemption should be listed. The Addendum Form is available on the web site above, or it can be downloaded from this link.

The exemption documents should be submitted to Mitchell EMC before January 1, 2018. Please e-mail to, FAX to 229-336-7088, mail or deliver in person.

Please know that this information is not intended as tax or legal advice; it is provided simply as information and a customer service to you. If you’d like to view the new bill in its entirety, it can be found at Section 5-3, page 38.


GATE Application Form
GATE Addendum Form
House Bill 386 (See Section 5-3, page 38.)