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Farm Business Planning

Sales Tax

  • Exemptions for Products You Sell:  In Georgia, food is exempt from the state tax rate while the local jurisdictions levy sales tax on them.   Eligible food items defined as any food or food product for home consumption or seeds and plants for use in gardens to produce food.  The local counties and cities implement additional sales tax that may vary from 1 percent to 3 percent.  A 1% municipal tax is added to the county tax rate if your sales occur in the City of Atlanta. Farms need to register for a Sales and Use number through the Georgia Department of Revenue.  The form to report Sales and Use Tax Report Form is ST-3—click here to download.  Click here to find county sales tax rates.
  • GATE: The Georgia Agriculture Tax Exemption program (GATE) is an agricultural sales and use tax exemption certificate issued by the Department of Agriculture that identifies its user as a qualified farmer or agricultural producer. The Georgia Agriculture Tax Exemption (GATE) is a new program created by Georgia House Bill 386, which offers qualified agriculture producers a sales tax exemption on agricultural equipment and production inputs. The program will replace the Agricultural Certification of Exemption (ST-A1) form, effective January 1, 2013.

Insurance

  • Clenney Insurance of Blakely, Inc., is an independent insurance agency specializing in farm and commercial agriculture insurance. CIB is licensed in Georgia, Florida, and Alabama.
  • Campbell Risk Management has an insurance program designed for farmers marketing products off the farm.  The Farmers Market Vendor Liability Insurance policy covers all products sold at farmers markets, and from speaking with them, they can write a policy for not much more money that would cover products sold to any outlet.

Labor

Leasing Land

Marketing

Selling to Schools

Are you interested in selling to schools? Contact the School Nutrition Director(s) for the county(s) in which you have interest.  Contact information for Nutrition Directors and Department of Education support staff can be found here.

Online Sales