Sales Tax Exemption
Welcome to our guide on sales tax exemption options in Georgia! Here, you'll find information on the GATE card and tax exemptions for agricultural producers and manufacturers, along with application details and deadlines.
GATE Card
Georgia Agriculture Tax Exemption (GATE) Certificates must be submitted to Mitchell EMC by December 31 each year. If they are not received by this date, accounts will lose their tax-exempt status.
How It Works
Qualified agricultural producers need to submit their tax exemption certificate to Mitchell EMC to qualify for sales tax exemptions on agricultural equipment and production inputs.
How to Apply
You can complete your application online at www.agr.georgia.gov or submit it by mail.
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 Georgia Department of Agriculture’s website, www.agr.georgia.gov.
Submit Your GATE Certificate
Submit your GATE Certificate and/or Addendum using the link below. After your submission, your information will be updated in our system. A billing representative may contact you if there are any questions about your submission.
Always review your bills for the accounts that should be exempt from tax and if taxes are showing, contact a Customer Service Representative so they can review and make corrections as necessary. If you have been charged taxes on an account in error, recent charges can be refunded back to your acct but in some cases, you will need to go through the State to receive the refund. Click the link for the refund form. (TSD Sales Tax Claim for Refund Form)
Questions?
Call 855.FARM.TAX (855.327.6829) or email farmtax@agr.georgia.gov. To receive text updates on the tax exemption program, text GATE to 72727.
Manufacturing Tax Exemption
Georgia offers qualified manufacturers an exemption from sales and use tax on energy used. To see if you qualify to claim an exemption on your electricity accounts with Mitchell EMC, please use the link below to review the form.
ST-5M Certificate of Exemption for Manufacturer
Submit Your Form
If you qualify for the manufacturing tax exemption, fill out the form above and submit it using the link below. After your submission, your information will be updated in our system. A billing representative may contact you if there are any questions about your submission.
State of Georgia Sales Tax Certificate of Exemption
For other sales tax exemptions offered by the State of Georgia, please use the link below to review the form.
Submit Your Form
If you qualify for the sales tax exemption, fill out the form above and submit it using the link below. After your submission, your information will be updated in our system. A billing representative may contact you if there are any questions about your submission.